2016 (10) TMI 722

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..... for the Respondent ORDER This Revenue's appeal is directed against Order-in-  Appeal No.MUM-CUSTM-PRV-150-15-16 dated 1/7/2015  passed by the Commissioner of Customs(Appeals), Mumbai wherein she passed following order: 7.  Considering  the above fact, that there is no duty due from the appellant in respect of the impugned Bill of Entry, the refund of the security deposit is .....

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..... hat as per Section 128A(3) of Customs Act, 1962, the Commissioner(Appeals)  has  no power to remand the matter  whereas  she was supposed to  decide the matter finally on the basis of records and documents available before her.  4.  Shri. H.K. Sudhakara, Ld Counsel for the respondent  submits that  Ld. Commissioner (Appeals) only directed to verify&nbs .....

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..... of  documents placed before her.  I am therefore  of the considered view that issue of unjust enrichment  can be decide by the Commissioner(Appeals) on the basis of documents  produced before the Commissioner(Appeals).  I therefore set aside the impugned order and remand the matter to the Commissioner(Appeals) for  deciding the appeal  finally only on the is .....

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