2007 (3) TMI 67

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.... Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Bangalore, who has allowed the appeal of the respondent herein against the rejection of claims filed by them for refund of the following amounts :- Rs. 03,86,496/- Rs. 06,58,569/- Rs. 12,17,588/- Rs. 15,98,080/- Rs. 18,09,842/- Rs. 20,05,520/- Rs. 23,19,345/....

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....ce. He further went on to find that the officers of department had conducted a test check and satisfied themselves with the methodology adopted for calculation of the amount and himself checked the entries of the CD with reference to the refund claims and also perused the Chartered Accountant's certificate submitted by them with reference to the correctness of the claims of refund. After being....

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....uiness of the refund. This position stands answered by the department itself. After rejection of the refund claims by the Asstt. Commissioner, the assessee filed appeal against the same and the Commissioner (Appeals) sanctioned the refund claims; the revenue sought stay of the operation of the impugned order, verification was carried out by the Asstt. Commissioner and after verification, Order No.....

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....ocuments have been verified and found to be genuine, there is no ground for holding that the refund is not admissible to the respondent. The plea of unjust enrichment raised by the ld. D.R., is also not acceptable in the light of the Tribunal's order in Prachar Communications Ltd. - 2006 (2) S.T.R. 492 and CCE v. Standard Chartered Bank - 2006 (3) S.T.R. 751, wherein, it has been held that the....