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TMI Blog2009 (11) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... could not have been rejected on the ground of unjust enrichment - Appeal is allowed - E/4572/2004 - A/2346/2009-WZB/AHD - Dated:- 11-11-2009 - S/Shri B.S.V. Murthy, Ashok Jindal, JJ. REPRESENTED BY : Shri L.P. Asthana, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. Appellants are engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tte. Further, Tribunal also observed that the ground of unjust-enrichment would not apply in this case. Accordingly, the Tribunal remanded the matter to Original Adjudicating Authority with the following observations :- 6. The Commissioner (Appeals) has held that the appellants have not produced documents to substantiate the claim for refund. Although the appellants contend that the documents w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of remand, order cannot go beyond the order. Further, he also submits that in this case the remand order of the Tribunal was not challenged and therefore the same has attained finality and when an order has attained finality, it is binding both in terms of its implementation and the methodology to be adopted. In view of the fact that order of the Tribunal attained finality, the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd therefore, the claim has been correctly rejected. He also submits that there is no need to challenge the order since the order was only a remand order to lower authorities. 4. We have considered the submissions made by both the sides. We are surprised with the submissions of the learned DR s that remand order even though not challenged gives liberty to lower authorities to act independently. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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