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TMI Blog2015 (9) TMI 1569X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.03.2013. In this view of the matter, no unjust enrichment is applicable on claim of refund in dispute - adjudicating authority is directed to grant refund within a period of 45 days - appeal allowed - appeal allowed - decided in favor of appellant. - E/804/07 - A/88437/17/SMB - Dated:- 22-9-2015 - Mr. Anil Choudhary, Member (Judicial) Shri V.S. Apte (Advocate), for Appellant Shri H.M. Dixit, AC (AR), for Respondent ORDER Per: Anil Choudhary The appellant, M/s Sujanil Chemo Industries, is in appeal against Order-in-Appeal No.PI/372/06 dated 15.12.2006 passed by the Commissioner of Central Excise (Appeals), Pune-I by which the finding In the Order-in-Original that although the appellant is entitled, was up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not receive any cash payment/cheque payment against the said debit notes raised on M/s Indofil. Subsequently, the appellant preferred refund claim for the said amount of ₹ 19,56,305/- which was adjudicated by Order-in-Original dated 31.08.2006 wherein the learned Assistant commissioner allowed the refund but credited the amount to Consumer Welfare Fund in terms of Section 11B(2) of the Central Excise Act, observing therein that on the basis of C.A. certificate, it has been certified that the appellant have received the amount from M/s Indofil. 2.1 Being aggrieved, the appellant preferred appeal before the learned Commissioner (Appeals), who vide the impugned order upheld the rejection of refund claim on the ground of unjust enrich ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant urges that, in fact the appellant have not received any amount in cash or by way of cheque from M/s Indofil, which is evident from the Books of account and more particularly from the Ledger Account for the period as well as the balance sheet of the appellant as on 31.03.2004. This is also corroborated from subsequent balance-sheet dated 31.03.2005 and 31.03.2013. Further states, on examination of the Ledger account, as demonstrated by the Counsel for the year 2003-04, of M/s Indofil, as appeared in the Books of Account of the appellant, it is evident that the appellant have debited these two amounts on 09.01.2004 and 04.02.2004 by showing credit to the Dena Bank, from which it paid the said amount of ₹ 19,56,305/- and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... faulted. 5. Having considered the rival contentions, I find that the language of the C.A. certificate is erroneous in view of the audited balance-sheets records examined in the course of hearing. I find that the appellant have shown more than the amount recovered from M/s Indofil under the 'head expenses' received on 31.03.2004 which has been carried forward year to year, which is evident from the balance-sheet of 31.03.2013. In this view of the matter, I hold that no unjust enrichment is applicable on claim of refund in dispute. Thus, the appeal is allowed. The adjudicating authority is directed to grant refund within a period of 45 days from receipt of a copy of this order with interest as per Rules. The appellant is also di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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