2006 (5) TMI 47 - HC - Central Excise

Appeal to HC - The relied upon documents i.e. C.A. certificate and books of accounts were not sufficient for recording a finding that there was no unjust enrichment - For granting refund it is necessary to prove that there is no unjust enrichment and therefore appeals dismissed

Summary

The High Court, Allahabad dismissed a Central Excise appeal under Section 35G of the Central Excise Act, 1944. The question of law was whether refund can be granted without satisfying the principle of unjust enrichment. The Tribunal and Commissioner found no unjust enrichment based on a Chartered Accountant's certificate and General Ledger. The appeal was dismissed as the evidence provided was considered sufficient.