2008 (9) TMI 843

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....nish Mohan, SDR, for the Respondent. [Order]. -  This is an appeal against the order of Commissioner (Appeals) who has denied refund of Rs. 5,54,341/- on the ground of unjust enrichment. The refund was earlier sanctioned by Asst. Commissioner by looking into the audited balance-sheet of the appellants, where the disputed amount was shown as deposited with Customs as advances recoverable....

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....me. 2. Ld. Advocate appearing for the appellants submits that the refund amount has been shown as recoverable in their balance-sheet and also produced Chartered Accountant's certificate, who certified that the amount has not been passed on to the customers and did not form part of cost of production. However, on being asked whether the Chartered Accountant's certificate was produced before....