2001 (12) TMI 513

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..... per : V.K. Agrawal, Member (T)]. Revenue has come in appeal against the letter dated 1-8-2001 from the Commissioner (Appeals) to the Assistant Commissioner of Central Excise, Tinsukia, directing him to examine and certify the correctness as to whether the incidence of duty, the refund of which has been claimed by M/s. Shyam Timber Products, was passed on to any other person. 2. Shri A.K. .....

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..... The Commissioner (Appeals) is seeking only verification of the documents for ascertaining as to whether there was any unjust enrichment, on the part of the respondent-company, if the appeal happens to be decided in their favour, in view of the fact that apparently, the Commissioner (Appeals) does not have the power to refer the case back to the adjudicating authority with any direction. We, theref .....

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