9911796707
TMI Blog2013 (6) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... anding back, this Tribunal has asked the adjudicating authority to verify only the fact that whether the revenue deposit has been paid or is receivable or not which the appellants have been able to prove before us. Therefore, set aside impugned order and allow the appeal with consequential relief. - APPEAL NO.C/1015/12-Mum - - - Dated:- 20-3-2013 - Mr. Ashok Jindal and Mr. S. K. Gaule, JJ. For the Appellant: Shri S.P.Mathew, Advocate For the Respondent: Shri M.S.Reddy, Dy.Commr.(A.R.) JUDGEMENT Per: Ashok Jindal The appellants are in appeal against the impugned order wherein the refund claim has been rejected on the ground that the appellants have failed to pass the burden of unjust enrichment. This is the second ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned amount shown as revenue deposit in the balance sheet submitted by the appellants with the department and refund claim amount is found in the break up submitted by the appellant. We have to make it clear that as per financial records of the party, amounts were laying deposited with the department. Remand is only for party to prove that the impugned amount was included in the amount shown outstanding in the balance sheets of the assessee. With these observations, the impugned order is set aside and the appeals are allowed by way of remand to the original adjudicating authority as observed above. As it is an old matter, the original adjudicating authority shall finalize the issue within two months from the communication of this order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found to be not proper. Thus the figures of the Ledger, Break-up Chart and Balance Sheet are also found to be not tallying. For this reason the financial records submitted by the importer appear to be doctored and thus doubtful and unreliable. As such the above said Chartered Accountant s certificate certifying the financial statements, also cannot be relied upon. Further the importer has also failed to produce the original triplicate copy of Bills of Entry which is one of the basic documents required to be submitted for verification of payment actually made in the Government treasury while granting the refund. 3. The said order was challenged before the Commissioner (Appeals) who passed the impugned order by dismissing the appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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