9911796707
TMI Blog2011 (6) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. 2. Appellant filed this appeal against order-in-appeal No. CEX-XI/JMJ/303/916/NSK/APL/2003 dated 22.9.2003 whereby Commissioner (A) has upheld the lower adjudicating authority's order rejecting the refund claim. 3. Briefly stated facts of the case are that the appellant filed a refund claim for Rs.1,28,000/-. The appellant issued Central Excise invoice without claiming the benefit of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is credit note along with the certificate from the concerned Range Superintendent, however, no cognizance whatsoever has been taken by the lower adjudicating authority. 5. The Ld. JDR submitted that it is not on record that the appellant have produced this document which is evident from the findings of the lower adjudicating authority. 6. I have carefully considered the submissions and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. In view of the above, the case is remanded to the lower adjudicating authority to examine the doctrine of unjust enrichment and decide the case. The Ld. Counsel brought to my notice that the appellant has been fighting this case for more than 10 years. Therefore it would be incumbent upon the lower adjudicating authority to decide the case expeditiously, preferably, within 3 mont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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