2005 (10) TMI 149 - AT - Central Excise

Tribunal grants refund with interest based on audit, CA certificate, and eligibility under protest.

The Tribunal allowed the appeal, directing a refund to be issued within three months with interest. The decision was based on audit balance sheets showing ... Refund - Unjust enrichment Issues involved: Appeal against OIA No. 40/2005-CE for non-compliance with remand directions u/s 694/2001 by Commissioner (Appeals).Summary:1. The Tribunal directed the Commissioner (Appeals) to examine evidence thoroughly for refund eligibility based on principles of natural justice within four months.2. Appellant argued non-receipt of duty from M/s. Madura Coats Pvt. Ltd., supported by balance sheet and correspondence, citing precedent for refund entitlement.3. Tribunal disagreed with remand, decided on merits based on audit balance sheets showing excise duty refund receivable, CA certificate, and correspondence indicating duty not reimbursed.4. Affidavit confirmed duty paid under protest, leading to eligibility for refund with consequential relief.5. Appeal allowed, refund to be issued within three months with interest.