2015 (12) TMI 655

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....ed by the appellant before the CESTAT, the said orders of the authorities below were set aside with consequential relief admissible to the appellant in accordance with law. Accordingly they filed a refund claim of Rs. 12,78,786/- with the original adjudicating authority. The same stands rejected on the ground of unjust enrichment. The order of the Assistant Commissioner rejecting the refund was upheld by Commissioner(Appeals). Hence the present appeal. 3. The sole question required to be decided in the present appeal is as to whether the refund claim filed by the assessee in terms of the Tribunals order would be hit by the principles of unjust enrichment or not. The appellant during the course of adjudication submitted Chartered Accountan....

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....eing a responsible person, controlled by Institute of Chartered Accountant of India, which is a statutory body, could not have given a wrong certificate. There is no reason as to why the authorities below should reject the same without any reason. They have further contended that they have produced all the sale invoices with quantity and value along with memos / local bills. Merely because the buyers' addresses were not given, it will not make the said invoices as bad in law so as to conclude against them. 5. The facts are not in dispute. Admittedly the appellants have given a Chartered Accountant certificate indicating that duty element has not been received by them from their buyers. As per the majority order of the Tribunal in the case....