2009 (12) TMI 641

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..... Shri Mukund Chauhan, C.A., for the Respondent. [Order]. - Revenue is in appeal against the order of Commissioner (Appeals) wherein he has held that unjust enrichment clause is not applicable to the claim of refund of Rs. 6,80,742/-. 2.1 Learned SDR submits that the Commissioner in his order has taken a view that there is no scope for denial of refund on the ground of unjust enri....

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....der compounded levy scheme. 2.2 On the other hand, Shri Mukund Chauhan, learned Chartered Accountant on behalf of the respondent submits that in this case, the respondents had submitted Chartered Accountant's certificate, certifying that the respondents had not collected the duty. Further, he also submits that in the balance sheet, the appellants had shown the refund amount claimed by them....

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....hmedabad v. Prakash Textiles Ltd. as reported in 2007 (215) E.L.T. 398 (Tri - Ahmd.) in support of his contention that even under compounded levy scheme, unjust enrichment is applicable. 3. I have considered the submissions made by both sides. As can be seen, there are decisions of the Tribunal taking favourable view to both sides. However, in this case, in view of the fact that the appell....

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....sioner (Appeals) has recorded a finding that the Central Excise invoice issued by the appellant did not show that duty element separately. Therefore, the production of Central Excise invoice could not have been helped either side. Further, the original adjudicating authority also observed that the balance sheet was not produced before him. However, the utility of the balance sheet is limited to th....