2016 (12) TMI 193

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..... als) to decide the issue on merits without going into the aspect of limitation. The respondents are at liberty to agitate the matter on the issue of unjust enrichment and produce all relevant documents and defend their case. The learned Commissioner (Appeals) shall afford a fair and reasonable opportunity of hearing to the respondent before deciding the issue on merits. The appeal is thus allowed .....

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..... ion of the learned Commissioner (Appeals) that the review order passed by the reviewing authority was delayed by six days is not correct. On merits, the Ld. A.R submits that the goods manufactured and sold are different and accordingly the refund of 4% Special Additional Duty of Customs (SAD) as sanctioned by the adjudicating authority is against the Board s circulars and notifications and the pri .....

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..... the case. The appeal is remanded back to the Commissioner (Appeals) to decide the issue on merits without going into the aspect of limitation. The respondents are at liberty to agitate the matter on the issue of unjust enrichment and produce all relevant documents and defend their case. The learned Commissioner (Appeals) shall afford a fair and reasonable opportunity of hearing to the respondent .....

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