2015 (10) TMI 1342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is appeal is directed against Order-in-Appeal YDB/508/M- II/2011, dated 3-5-2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding refund of an amount of Rs. 1,64,590/- The appellant had deposited the said amount as per the direction of this Tribunal vide Stay Order No. S/232/2007/C-I/EB, dated 27-3-2007 for hearing and disposing of the appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or personal hearing before the first appellate authority on 22-2-2011, had produced the Chartered Accountant's certificate which indicated that the amount for which refund claim was filed, the amount was not debited to Profit and Loss Account as expenses. It is his submission that the first appellate authority has not disputed the certificate in the impugned order. He .would submit that the amount....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... to Profit and Loss account as expenses by not addressing on such a vital document produced by the appellant. 6.2 Secondly, I find that the C.A. Certificate is dated 19-1-2011 and the said certificate has not been controverted by the department. In the absence of any contradiction, the question of doctrine of unjust enrichment will not come in a way in this case. Reliance placed by learned A....