2017 (1) TMI 654

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..... : - I find that even though the adjudicating authority has sanctioned the refund but had categorically made an observation that the appellant had failed to produce sufficient evidences to establish that the burden of the duty claimed as refund has not been passed to the subsequent persons/buyers - the matter is remanded to the adjudicating authority to decide the issue of unjust enrichment - appea .....

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..... ad categorically made an observation that the appellant had failed to produce sufficient evidences to establish that the burden of the duty claimed as refund has not been passed to the subsequent persons/buyers. 4. Ld. Advocate Shri N. S. Patel appearing for the appellant submits that now they are in possession of all the relevant evidences and documents by which they could establish the fact t .....

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