2013 (12) TMI 976

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....ainst Order-in-Appeal No. Commr/(A)/258/VDR-II/2011 dated 12.07.11 issued on 13.07.11. Under this Order-in-Appeal Commissioner (Appeals), Vadodara upheld the Order-in-Original No.Div.Wag/01/Ref/10-11 dated 30.04.10 passed by Assistant Commissioner, Central Excise & Customs, Division Waghodia, Vadodara-II under which refund claim of Rs.95,973/- was rejected. 2. None appeared on behalf of the app....

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....he Order-in-Appeal passed by Commissioner (Appeals) wherein specific findings have been given that appellant has not produced C.A. certificate, Ledger Account, Balance Sheet etc. before the Original Adjudicating Authority and that accordingly refund has been correctly rejected. 4. Heard both sides and perused the case records. 5. In this case the issue involved is whether the refund of Rs.95....

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....red to be rejected on the basis of unjust enrichment. In this case appellant has tried to make out a case that excess central excise duty was got paid when duty was required to be paid on the contracted prices only which also included the element of central excise duty payable. In this case it was required to be established by the appellant with the help of contract copies and other documents that....