2016 (12) TMI 387

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..... ssed out the amount deposited on the direction of the Tribunal. I also find that the appellant had produced a Chartered Accountant’s certificate dated 3.5.2011 which also indicates that the appellant had maintained that this amount is receivable from the Excise Department and not expressed out. I find that the first appellate authority has overlooked to these crucial evidences, which supported the .....

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..... des and perusal of the records, I find that the issue involved in this case is regarding rejection of refund claim of ₹ 1 lakh. The appellant had deposited an amount of ₹ 1 lakh as a pre-deposit ordered by the Bench for hearing and disposing off the appeals, wherein appellant succeed. Appellant filed refund claim for the said amount. The adjudicating authority has held that the appell .....

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..... ned that this amount is receivable from the Excise Department and not expressed out. I find that the first appellate authority has overlooked to these crucial evidences, which supported the claim of the appellant that there is no unjust enrichment. In my considered view, the appeal of the appellant is on strong footing and needs to be allowed as he is able to demonstrate that they have not collect .....

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