2005 (9) TMI 159

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2/03-Cus., dated 25-8-2003 rejecting the refund claim on the ground that the assessee has not supported the plea with documentary evidence. The appellants have stated that they have produced the Chartered Accountant's certificate which itself is sufficient to prove that the refund claim is not hit by unjust enrichment. It is their case that the gold prices are fluctuating and the jewellery product .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has not been accepted. The Commissioner in the order has noted that assessee did not produce any financial documents to show that duty amount had been kept in suspension in the schedules relating to "Loans & Receivable". We are of the considered opinion that the lower authority and the Commissioner ought to have put the assessee on notice on this point. The appellants have rightly stated that the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X