https://www.taxtmi.com/caselaws?id=266067 A pre-deposit made under a Tribunal stay direction for hearing an appeal was held refundable because the assessee showed, through an uncontroverted Chartered Accountant's certificate, that the amount was not debited to the Profit and Loss Account or passed on as expenditure. On that factual basis, the doctrine of unjust enrichment did not apply, and the Revenue could not retain the deposit on a mere possibility of later cost absorption. The impugned order was set aside and the refund claim was upheld. en-us Thu, 19 Mar 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266067 A pre-deposit made under a Tribunal stay direction for hearing an appeal was held refundable because the assessee showed, through an uncontroverted Chartered Accountant's certificate, that the amount was not debited to the Profit and Loss Account or passed on as expenditure. On that factual basis, the doctrine of unjust enrichment did not apply, and the Revenue could not retain the deposit on a mere possibility of later cost absorption. The impugned order was set aside and the refund claim was upheld. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266067