2017 (10) TMI 1297 - AT - Central Excise

Refund claim - perusal of relevant documents - Held that - although the appellant relied on certificate of Chartered Accountant, that is not conclusive evidence - learned authority shall call for the basic documents to ascertain whether there arises refund if any of the appellant to refund - appeal is remanded to learned adjudicating authority.

Summary

The Appellate Tribunal CESTAT MUMBAI remanded the appeal to the adjudicating authority to examine the accrual of refund, considering the Chartered Accountant's certificate is not conclusive evidence. The authority should verify basic documents to determine if a refund is due, ensuring unjust enrichment is not crossed. The appeal was remanded with these terms.