2015 (1) TMI 726

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....is appeal has been filed by Revenue against Order-in-Appeal No. 186/BPL/2008 dated 1.12.2008 in terms of which the Commissioner (Appeals) allowed the refund claim of Rs. 1,47,900/- to the appellants setting aside the Order-in-Original No. 1/ST/AC/REFUND/SGR/2008 dated 26.8.2008 which rejected the appellants refund claim mainly on account of unjust enrichment and also stating that apart from unjust....

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....cedural violations are not sufficient for denying the substantial claim instead of holding the refund admissible without a proper examination. In the memorandum of cross-objections the appellants have essentially argued that they had submitted a Chartered Accountants certificate that they did not pass on the burden and therefore the unjust enrichment is not applicable in their case. 3. We have....