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TMI Blog2023 (6) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... in para 12 of the OIO, the issue has been elaborately discussed by the original authority. It is also noted in the said para that the Chartered Accountant certificate produced by the respondent is in accordance with Board circular. It is also recorded that the respondent furnished copies of the balance sheet and all relevant documents. The department alleges that Chartered Accountant certificate d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2007-Cus. 14.09.2007 as amended by the Notification No.93/2008-Cus. Against this order of sanction of refund, department filed appeal before the Commissioner (Appeals) and vide order impugned herein the Commissioner (Appeals) upheld the order sanctioning the refund. Hence the department is now before the Tribunal. 2. Ld. A.R Shri R. Rajaraman supported the findings in the impugned order. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following documents have been submitted by the respondent along with the refund claim : a) Original Importer s Copies of the 22 Bills of Entry mentioned above. b) TR 6 challans against the 22 Bills of Entry. c) Copies of Invoices of sale of the imported goods in CD form along with paper declaration subscribing to the truthfulness of the contents of the CD d) VAT/CST returns Form I a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Duty has not been passed to any other person. It is submitted that the authorities below have correctly upheld the sanction of refund. He prayed that the appeal filed by department may be dismissed. 5. Heard both sides. 6. The appeal is filed by the department alleging that the authorities below have not correctly considered the issue of unjust enrichment for sanction of refund claim. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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