2010 (10) TMI 990

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....lant. Shri S.M. Vaidya, SDR, for the Respondent. ORDER The short issue involved in this case is that the Commissioner (Appeals) denied the refund claim of the appellant on the ground that the appellants had failed to cross the bar of unjust enrichment. Merely, by producing with the Chartered Accountant Certificate and balance sheet, he is not discharged his burden. 2. In the earli....