2005 (9) TMI 159

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....is aggrieved with OIA No. 342/03-Cus., dated 25-8-2003 rejecting the refund claim on the ground that the assessee has not supported the plea with documentary evidence. The appellants have stated that they have produced the Chartered Accountant's certificate which itself is sufficient to prove that the refund claim is not hit by unjust enrichment. It is their case that the gold prices are fluctuati....

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.... had produced CA's certificate which has not been accepted. The Commissioner in the order has noted that assessee did not produce any financial documents to show that duty amount had been kept in suspension in the schedules relating to "Loans & Receivable". We are of the considered opinion that the lower authority and the Commissioner ought to have put the assessee on notice on this point. The app....