2011 (2) TMI 1067

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..... er recording such a finding, he has set aside the impugned order and allowed the appeal of the Revenue. If the assessee can produce evidence and substantiate their claim that they have borne the element of duty, the refund needs to be allowed to them. Since at the second appellate stage such details could not be gone into, the evidence needs to be gone into detail by the adjudicating authority - r .....

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..... ating authority by way of CENVAT credit in RG23A part II. Aggrieved by such an order, revenue filed an appeal before the Commissioner (Appeals). Ld. Commissioner (Appeals) after considering the submissions made before him, set aside the impugned order and directed the amount to be credited to consumer welfare fund. 3. Ld. Counsel appearing on behalf of the appellants submits that law is fairly .....

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..... w is clearly settled, as accepted by the ld. counsel, that if the provisional assessment are finalised subsequent to amendment to Rule 9B(5) of the erstwhile Central Excise Rules, 1944, even for the provisional assessments of a period prior to amendment to Rule 9B(5), the assessee has to cross the hurdle the unjust enrichment. We find that the ld. Commissioner (Appeals) has only recorded that 'th .....

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