2021 (9) TMI 919

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....nt ORDER This appeal is arising out of the Order-In-Appeal dated 30.1.2013 whereby, the learned Commissioner (Appeals) held that the refund is not hit by unjust enrichment and allowed refund of an amount of Rs. 12,59,641/- in respect of Bill of Entry No.82,83 & 85/2011 against which the revenue has filed the present appeal on the ground that the provision for the said amount was not made as rece....

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....eceivable on 31st March, 2011 the said amount became expenditure in the year 2010-11 therefore, the refund is hit by unjust enrichment. 03. Shri Chandan Kumar, learned General Manager (Finance) of the respondent company submits that the learned Commissioner (Appeals) has elaborately given the finding how this amount is not hit by unjust enrichment. He submits that even though the amount in questi....

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....vable in the half yearly balance sheet as on 30th September, 2011. Therefore, the amount refund in question is not hit by unjust enrichment. 04. I have carefully considered the submissions made by both the sides and perused the records. I find that the learned Commissioner (Appeals) in the impugned order at Para 8.3 after analyzing the factual details given the following finding: "8.3 From the ....

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....1.03.2011. They have not given any further details about the accounting treatment to the duty in respect of the remaining two bills of entry no. F-68/13.01.2011 & F-71/25.01.2011 (involving refund amount of Rs. 38,087/- and Rs. 60,766/- respectively). Thus, I find that the appellant has not been able to rebut the presumption and unjust enrichment in respect of the refund of duty thereon on these t....