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TMI Blog2020 (1) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... t. ORDER The appellant's refund claim was rejected on the ground of unjust-enrichment by the adjudicating authority, the said rejection was upheld by the Commissioner. It was observed by the lower authorities that though the appellant had submitted CA certificate but the books of account were not submitted. Against the impugned order passed by the Commissioner (Appeals) the appellant filed the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. - Ahmd.) * Eastern Shipping Agency - 2013 (32) S.T.R. 630 (Tri. - Ahmd.) * Supreme Industries Ltd. - 2017 (358) E.L.T. 877 (Tri. - Mumbai) * Madhucon Bina Puri - 2015 (320) E.L.T. 458 (Tri. - Mumbai) * Shrinathji DYG - 2011 (24) S.T.R. 108 (Tri. - Ahmd.) 3. Sh. G. Jha, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decided by me is whether the refund of the appellant is hit by unjust-enrichment or otherwise. It is observed from the records and also from both the orders of the lower authorities that the appellant have already submitted CA certificate, however, at no point of time they have submitted the books of account. Even the CA certificates are also one dated 13-8-2010 and another one is 19-1-2004. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aspect of unjust-enrichment is not established. Accordingly, I am of the view that both the orders passed by the lower authorities are correct and legal which do not require any interference. As regards, the judgments submitted by the appellant even though the CA certificate can be taken support for establishing unjust-enrichment but in the present case both the CA certificates are of very old p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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