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TMI Blog2016 (11) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, in the interest of justice the matter needs to be remitted to the original authority to verify the aspect of unjust enrichment and decide the eligibility of refund accordingly. Needless to mention, a reasonable opportunity of hearing may be granted to the appellants - appeal allowed by way of remand. - Appeal No. E/1009/2008 - ORDER No. A/10871 / 2016 - Dated:- 11-8-2016 - Dr. D.M. Misra, Hon'ble Member (Judicial) For Assessee : Shri S Bissa, Advocate For Revenue: Shri A Misra, Authorised Representative ORDER Per Dr D. M. Misra This is an appeal filed against OIA-77/2008/AHD-I/CE/ID/COMMR-A dt 21.5.2008 passed by the Commissioner (Appeal), Central Excise, Ahmedabad. 2. The facts of the case, in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that the demand is barred by limitation and not enforceable. It is his contention that the issue before the Ld Commissioner (Appeal) was to decide whether the demand raised against the appellant on account of short payment of duty is enforceable or otherwise. He has submitted that even though on merit, it was decided against them, however, it has been categorically held by the Ld Commissioner (Appeal) that the demand is not enforceable being barred by limitation. The issue of admissibility of refund of duty already paid was not before the Ld. Commissioner (Appeal). He has only recorded a passing remark that refund of duty may not be given on the ground of unjust enrichment. 5. The Ld. Advocate vehemently argued that the only issue ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r otherwise. The evidences, the appellant referred to in the Appeal paper-book even though submitted before the authorities below to ascertain whether the principles of unjust enrichment was attracted or not, but, the said evidences had not been examined. Therefore, in the interest of justice the matter needs to be remitted to the original authority to verify the aspect of unjust enrichment and decide the eligibility of refund accordingly. Needless to mention, a reasonable opportunity of hearing may be granted to the appellants. The appellants are at liberty to produce all evidences on the issue of unjust enrichment. The Appeal is allowed by way of remand to the adjudicating authority with the direction to examine the issue of unjust enrich ..... X X X X Extracts X X X X X X X X Extracts X X X X
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