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TMI Blog2011 (5) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order wherein the Commissioner (Appeals) has set aside the order of sanctioning the refund claim to the appellant on the ground that the appellant has failed to discharge their liability of bar of unjust enrichment. 2. Facts of the case are that the appellant is a manufacturer of Metallised Plastic films i.e. aluminium coated polypropylene films. The appellant filed a classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.06.2005 and an appeal was preferred before the Commissioner (Appeals) who set aside the adjudication order sanctioning the refund claim and asked the appellant to pay the amount erroneously refunded to him. Aggrieved by the said order, the appellant is before me. 3. Shri Jayesh Gogri, learned Chartered Accountant appearing on behalf of the appellant submits that the order of review has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate issued only at the request of the appellant. It was also observed by the Commissioner (Appeals) that no other documents have been produced by the appellant, therefore refund claim was rejected. He prayed that in that event matter be sent back to the Commissioner (Appeals) to reconsider the refund claim and the appeal be allowed. 4. On the other hand, Shri S.S. Katiyar, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals) by the Revenue is within the limitation period. This view has been taken by the Tribunal in the case of CCE Chennai vs. Standard Pencil Pvt. Ltd. - 2004 (170 (ELT) 151 (Tri. Larger Bench). Now I come to the issue whether the appellant has been heard properly by the Commissioner (Appeals) or not. As both the sides have no objections to remand the matter, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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