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TMI Blog2016 (10) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal Adjudicating authority to verify the documents, thus she has not finally decided the appeal but remitted to the original authority - whether the remand order passed by Commissioner (Appeals) is within his jurisdiction? - the refund was sanctioned and was credited to the Consumer Welfare fund therefore the limited issue before the Commissioner(Appeals) was to decide the aspect of unjust en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 held to be admissible subject to due verification of submitted documents and as per legal provisions. 2. In the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before her. 4. Shri. H.K. Sudhakara, Ld Counsel for the respondent submits that Ld. Commissioner (Appeals) only directed to verify documents, which in any case sanctioning authority supposed to do the verification therefore the order of the Commissioner(Appeals) is not the remand order therefore ground raised by the Revenue in their appeal cannot be accepted. 5. I have carefully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y only on the issue of unjust enrichment. Appeal is disposed of by way of remand to Commissioner(Appeals). Needless to say that the Revenue as well as assessee may be given sufficient opportunity of hearing before the deciding the case. Ld. Commissioner (Appeals) is expected to dispose of the matter preferably within a period of two months from the receipt of this order. (Dictated in cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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