2010 (10) TMI 990

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..... e short issue involved in this case is that the Commissioner (Appeals) denied the refund claim of the appellant on the ground that the appellants had failed to cross the bar of unjust enrichment. Merely, by producing with the Chartered Accountant Certificate and balance sheet, he is not discharged his burden. 2. In the earlier round of litigation, this Tribunal has directed the Commissioner (Ap .....

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