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TMI Blog2015 (1) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... ons made by the learned Commissioner (Appeals), I hold that on production of the CA’s certificate and the balance sheet wherein it has been clearly mentioned that the amount is receivable from the department, therefore, the respondent has passed on the bar of unjust enrichment. Accordingly, the impugned order is upheld and the appeal filed by the Revenue is not on merit hence the same is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the respondent. On appeal, the learned Commissioner (Appeals), after examining the issue, held that bar of unjust enrichment is not applicable to this case. Aggrieved by the order, the Revenue is in appeal. 3. Heard both sides. 4. The learned AR submits that the learned Commissioner (Appeals) by relying on the decision of this Tribunal in the case of J.P.N Impex v. CC - 2002 (143) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue on the basis of the documents produced before him i.e. CA s certificate and the Trading Account and balance sheet wherein it has been clearly shown that the redemption fine/penalty shown as receivable from the Revenue. In these circumstances, the impugned order is to be upheld. He further relies on the decision of the Hon ble High Court in the case of United Spirit Ltd. - 2008 (228) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customer. The appellant contended that the amount of ₹ 10,43,190/- paid by them has been shown in the balance sheet under the heading Loans and Allowances of ₹ 12,24,650.47 which includes RF and PP. The trading account has also been certified by the Chartered Accountant. As regards redemption fine and penalty they have been included in the cost of machine, they further contended t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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