2005 (11) TMI 155

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....he OIA Nos. 246 & 247/2003-Cus., dated 13-6-2003. The original authority had allowed the refund claim but had credited the amount in the Consumer Welfare Fund on the ground that the refund attracts the unjust enrichment clause. The Commissioner (Appeals) has noted in the order that the assessee imported 15,750 kgs. of LLDPE granules vide Bill of Entry No. 3653, dated 16-10-2000. The original autho....

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....tered Accountant's Certificate is not sufficient to accept the claim. 2. The learned SDR argued on the basis of the grounds made in the appeal memo. 3. None have appeared on behalf of the respondent despite several notices. Hence, the matter is decided on merits. It is not in dispute that the assessee had produced evidence and also supported it by the Chartered Accountant's Certificate. The fina....