2013 (1) TMI 152

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..... he ground of unjust enrichment, no reason to interfere in such an order. Accordingly, appeal filed by the assessee dismissed and as directed by the adjudicating authority should consider the issue afresh from the angle of unjust enrichment, after following the principles of natural justice. - C/464 of 2011 - - - Dated:- 21-12-2012 - Mr. M.V. Ravindran, J. Respondent by : Shri J. N .....

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..... , which was not Duty of Customs . The said refund claim was sanctioned by the adjudicating authority. Aggrieved by such an order, Revenue preferred an appeal before the first appellate authority, who held that the provisions of unjust enrichment needs to be gone into by the adjudicating authority and coming to such a conclusion, he remanded the matter back to the adjudicating authority to reconsid .....

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..... rfere in such an order. Accordingly, appeal filed by the assessee is dismissed and as directed by the learned first appellate authority, the adjudicating authority should consider the issue afresh from the angle of unjust enrichment, after following the principles of natural justice. Appeal filed by the appellant is disposed in above terms. (Dictated and pronounced in the Court) - - TaxTMI .....

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