Case Law Details
Rambagh Palace Hotel Pvt. Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi)
Appellate Authority/ Commissioner (A) has not given any finding which may falsify the findings of original adjudicating authority. Commissioner (Appeals) has been silent about CA certificate. Thus, I opine that Commissioner (Appeals) has committed an error by holding the refund to hit by unjust enrichment merely on presumptive basis. No relevant evidence at all been discussed by him while coming to the said conclusion. Rather, the relevant evidence as was considered by Original adjudicating authority has miserably been ignored by the Appellate Authority.
The entire above discussion is sufficient to hold that the question of adjudication as framed above stands decided in favour of the appellant. It is held that the refund in question does not get hit by the principle of unjust enrichment. With these findings, the order under challenge is hereby set aside. Resultant there to, the appeal stands allowed.
FULL TEXT OF THE CESTAT DELHI ORDER
Present appeal has been filed to assail the Order-in-Appeal No. 215/2021 dated 25th June, 2021. The facts relevant for the impugned appeal are as follows:-
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