https://www.taxtmi.com/caselaws?id=192924 The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as the appellant failed to provide sufficient evidence to refute the allegation of unjust enrichment by the Revenue. Despite opportunities and adjournments, the appellant did not adequately address the issue. The judgment highlighted the importance of material evidence and the credibility of a Chartered Accountant's certificate, citing relevant case law. Ultimately, the appellant's failure to present supporting ground materials led to the dismissal of the appeal based on the lack of substantiating evidence. en-us Fri, 24 Apr 2015 00:00:00 +0530 Tue, 04 Jul 2017 07:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192924 The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI as the appellant failed to provide sufficient evidence to refute the allegation of unjust enrichment by the Revenue. Despite opportunities and adjournments, the appellant did not adequately address the issue. The judgment highlighted the importance of material evidence and the credibility of a Chartered Accountant's certificate, citing relevant case law. Ultimately, the appellant's failure to present supporting ground materials led to the dismissal of the appeal based on the lack of substantiating evidence. Case-Laws Customs Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192924