2014 (2) TMI 973

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..... peal has been filed by the appellant against the OIA No. 96/Commr.(A)/JMN/2010, dt. 21.06.2010 upholding the OIO No. 680/AC/RD/2008-09, dt. 30.03.2009. Under OIO dt. 30.03.2009 the adjudicating authority sanctioned the refund claim of Rs.12,19,001/- filed by the appellant but credited the same to the consumer welfare fund as the doctrine of unjust enrichment was found applicable. 2. Shri Suresh N .....

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..... enrichment will be applicable even to the refunds originated out of finalization of provisional assessments. 4. Heard both sides and perused the case records. Appellant has relied upon the judgment of this bench in their own case reported at [2012 (281) E.L.T. 292 (Tri. - Ahmd.)] and [2013 (294) E.L.T. 275 (Tri. - Ahmd.)]. On the issue of applicability of the principles of unjust enrichment an am .....

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..... cial documents to support the CA certificate to the effect that unjust enrichment is not attracted. In order to meet the ends of justice it is required that an opportunity should be given to the appellant to substantiate their claim that duty refund sought for has not been recovered by furnishing necessary documentary evidences. The matter is remanded to the adjudicating authority a fresh devono p .....

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