2020 (1) TMI 360

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed Representative, for the Respondent. ORDER The appellant's refund claim was rejected on the ground of unjust-enrichment by the adjudicating authority, the said rejection was upheld by the Commissioner. It was observed by the lower authorities that though the appellant had submitted CA certificate but the books of account were not submitted. Against the impugned order passed by the Commissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - Mumbai) • Shyam Textile Mills. - 2015 (328) E.L.T. 390 (Tri. - Ahmd.) • Eastern Shipping Agency - 2013 (32) S.T.R. 630 (Tri. - Ahmd.) • Supreme Industries Ltd. - 2017 (358) E.L.T. 877 (Tri. - Mumbai) • Madhucon Bina Puri - 2015 (320) E.L.T. 458 (Tri. - Mumbai) • Shrinathji DYG - 2011 (24) S.T.R. 108 (Tri. - Ahmd.) 3. Sh. G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d. - 2008 (225) E.L.T. 117 (Tri. - Mum) 4. I have carefully considered the submission made by both the sides and perused the records. I find that the limited issue to be decided by me is whether the refund of the appellant is hit by unjust-enrichment or otherwise. It is observed from the records and also from both the orders of the lower authorities that the appellant have already submitte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t period, the CA certificate cannot alone help the appellant to overcome the aspect of unjust-enrichment. Therefore, in absence of providing books of account by the appellant, the aspect of unjust-enrichment is not established. Accordingly, I am of the view that both the orders passed by the lower authorities are correct and legal which do not require any interference. As regards, the judgments su....