TMI Blog2019 (8) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that the amount of refund due to the assessee has not been taken into account while arriving at the cost of services provided to the customers and therefore, the incidence of duty in question has never been passed on to the customers and refund will not result in any unjust enrichment to the assessee. No substantial question of law arises in this appeal and the finding of facts w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the Revenue, directing the refund of the duty amounting to ₹ 7,62,841/- which was directed by the Lower Authorities after a series of litigation by the respondent/Assessee. The concluding portion of the order of the learned Tribunal is quoted below for reference:- '' 8 Revenue's contention is that the said refund claim would be hit by unjust enrichment ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts. It is not the Revenue's case that the said Chartered Accountant's Certificate does not reflect the correct position. Neither they have been able to produce any evidence so as to cause doubt on the said certificate or to rebut the same. In this view of the matter, I find no infirmity in the impugned order of Commissioner [Appelas] and no reasons to interfere with the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts written by the learned Tribunal based upon cogent evidence including the certificate issued by the Chartered Accountant in favour of the assessee which has not been rebutted by the Revenue by any procedure known to law and such findings of facts are binding on us and there is no merit in the present appeal filed by the Revenue. 4 Accordingly, the Civil Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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