TMI Blog2017 (1) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 (3) TMI 773 - CESTAT MUMBAI] has granted relief where the refund claim is allowed by applying the judgment of Hon'ble High Court of Madras in the case of CCE Chennai vs. Sarlee Household & Bodycare India Pvt. Ltd. [2007 (6) TMI 55 - HIGH COURT, MADRAS] - refund allowed - appeal allowed - decided in favor of appellant. - C/816 & 817/12 - A/85017-85018/17/CB - Dated:- 27-12-2016 - Shri M.V. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was raised by Customs. The fact that the original balance sheet did not show the 4% SAD amount or receivable, the issue is not beyond doubt. Further, the refund claim was not eligible under section 27(2) of Custom Act, 1992 when it was filed. It appeals that once the objection was raised the party sought to make fake recourse of the provisions of Income Tax to circumvent the objections and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the balance sheet which is incorrect. We find that the argument of the first appellate authority on setting aside the impugned orders are incorrect. The first appellate authority has only recorded that the revision of balance sheet is subsequent to the objection raised by the Customs authorities and hence there was unjust enrichment. In our considered view, the balance sheets which were revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon by the learned D.R. in the case BPL (supra). We find in that case the assessee had relied upon only the C.A. S certificate and there was no other evidence produced to come to conclusion that hurdle of to unjust enrichment has been crossed over which is not the case in the appeal before us today. It is also urged by the learned D.R. that the Tribunal in the case of Turakhia Ferromet Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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