2015 (1) TMI 726

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....nst 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 enrichment the appellants have not file....

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....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 considered the facts of the case and submis....