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TMI Blog2015 (10) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... red view, it is clearly evident from the balance sheet that the amount was not recovered from any other person. Then, it will be held that the applicant fulfilled the principles of unjust enrichment. No reason to interfere with the order of Commissioner (Appeals). - Decided against Revenue. - E/2638/2006-EX(DB) - Final Order No. A/51100/2015-EX(DB) - Dated:- 23-1-2015 - Shri P.K. Das, Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings of Commissioner (Appeals) :- Though the appellants have contended that the incidence of duty paid on galleries has not been passed on to the customers/buyers and in their support they have produced certificate from Chartered Accountant but not accepting the plea the Adjudicating Authority rejected the refund claims. In their defence, the appellants have pleaded that the sequence of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that incidence of duty has not been passed on to the customers/buyers. In their support, they have produced a certificate of Chartered Accountant certifying that duty paid in respect of galleries has neither been debited to Manufacturer/Trading Account and nor has been recovered from the parties. It has been further contended that the amount of refund has shown as recoverable in their balance s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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