2007 (12) TMI 109

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..... missioner (Appeals) directed to refund the amount of Rs.1,08,109/- under Section 11B of the Central Excise,44 along with interest. 2.  The relevant facts of the case in brief are that the respondent filed a refund application on excess payment of tax.  The adjudicating authority sanctioned the refund claim but it was denied on the ground of unjust enrichment.  The respondent filed .....

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..... r (Appeals) has no power to remand the matter to the adjudicating authority and therefore, he has rightly examined the documents and allowed the refund claim. 5. After hearing both the sides and on perusal of the orders, I find force in the submission of the Ld. DR, It is seen that the Commissioner (Appeals) observed that the appellant had not submitted the documentary evidence before the adjudic .....

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