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TMI Blog2015 (10) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... ddressing on such a vital document produced by the appellant. - In the absence of any contradiction, the question of doctrine of unjust enrichment will not come in a way in this case. Reliance placed by learned AR in the case of Union of India v. Jain Spinners Ltd. - [1992 (9) TMI 88 - SUPREME COURT OF INDIA] and United Spirits Ltd. v. C.C. (Import) - [2009 (6) TMI 23 - BOMBAY HIGH COURT] may not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011-Mum - Final Order No. A/725/2015-WZB/SMB - Dated:- 19-3-2015 - Shri M.V. Ravindran, Member (J) Shri R.V. Shetty, Advocate, for the Appellant. Shri N.N. Prabhudesai, Supdt. (AR), for the Respondent. ORDER This appeal is directed against Order-in-Appeal YDB/508/M- II/2011, dated 3-5-2011. 2. Heard both sides and perused the records. 3. The issue involved in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat doctrine of unjust enrichment will apply in the case. 4. Learned Counsel would bring to my notice the factual matrix of the appeal was being heard by the first appellate authority. The appellant here-in while appearing for personal hearing before the first appellate authority on 22-2-2011, had produced the Chartered Accountant s certificate which indicated that the amount for which refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne reason. 6.1 Firstly, the first appellate authority has not disputed or controverted the certificate of C.A. produced by the appellant to indicate that the amount for which claim of refund is filed was not debited to Profit and Loss account as expenses by not addressing on such a vital document produced by the appellant. 6.2 Secondly, I find that the C.A. Certificate is dated 19-1-2011 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of this case where the appellant has deposited an amount for hearing and disposing of the appeal on merits and having succeeded in appeal and also having evidenced that the amount has not been debited to Profit and Loss account as expenses, the question of holding back the amount by the Revenue does not arise. 7. In view of the above, impugned order is set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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