Court dismisses Central Excise appeal for refund without unjust enrichment proof.

The High Court, Allahabad dismissed a Central Excise appeal under Section 35G of the Central Excise Act, 1944. The issue was whether a refund could be granted without proving unjust enrichment. The Tribunal and Commissioner accepted evidence from a Chartered Accountant's certificate and General Ledger, finding no unjust enrichment. Consequently, the appeal was dismissed based on the sufficiency of the evidence presented.

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The High Court, Allahabad dismissed a Central Excise appeal under Section 35G of the Central Excise Act, 1944. The question of law was whether refund can be granted without satisfying the principle of unjust enrichment. The Tribunal and Commissioner found no unjust enrichment based on a Chartered Accountant's certificate and General Ledger. The appeal was dismissed as the evidence provided was considered sufficient.

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