2008 (9) TMI 843

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..... t. [Order]. This is an appeal against the order of Commissioner (Appeals) who has denied refund of Rs. 5,54,341/- on the ground of unjust enrichment. The refund was earlier sanctioned by Asst. Commissioner by looking into the audited balance-sheet of the appellants, where the disputed amount was shown as deposited with Customs as advances recoverable in cash, and therefore he held that i .....

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..... e appellants submits that the refund amount has been shown as recoverable in their balance-sheet and also produced Chartered Accountant s certificate, who certified that the amount has not been passed on to the customers and did not form part of cost of production. However, on being asked whether the Chartered Accountant s certificate was produced before lower authority, he could not produce any e .....

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