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TMI Blog2017 (9) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... (Exports), Chennai V. BPI Ltd. [2010 (7) TMI 66 - MADRAS HIGH COURT], But Id. Commissioner (Appeals) has examined the Balance Sheet of the appellant to rule out bar of unjust enrichment since refund in question appears in the Balance Sheet as recoverable from the Departments - appeal dismissed - decided against Revenue. - C/85626/17 - A/88763/17/CB, S/88764/17/CB - Dated:- 20-7-2017 - Shri D.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stage of stay hearing appeal should not be disposed. This appeal of 2017 is a case of refund of huge amount of ₹ 20,18,53,270/-. Therefore any delay in grant of refund shall cause prejudice to either side. Therefore without adding to pendency of more than 14,000 appeals in Tribunal and appeals of 2008 are presently before the Bench for disposal, it is considered proper to dispose this ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Commissioner (Appeals). There is also no material to doubt his examination. Therefore there is no warranting circumstance to deny the refund at the interest of justice. 6. We are aware that Chartered Accountants' certificate is not conclusive evidence as has been held by Hon'ble High Court of Madras in the case of Commissioner of Customs (Exports), Chennai V. BPI- Ltd. 2010 (259) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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