2017 (2) TMI 754

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..... n the said recording of the fact. The cross-objection of respondent-assessee is also of devoid of merits, as any refund application of duty paid needs to be processed under the provisions of Section 27 of the Customs Act, 1962. Appeal rejected - decided against appellant. - C/1400/2005 - A/85500-85501/17/CB, M/85502/17/CB. - Dated:- 24-1-2017 - Shri M V Ravindran, Member (Judicial) And Sh .....

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..... and on perusal we find that review of the impugned order is done by Committee of Commissioners. Hence we hold that the appeal is filed in accordance with the provisions, accordingly miscellaneous application is disposed of. 4. The issue that falls for consideration lies in a narrow compass. The respondent had filed a refund claim for an amount of approximately ₹ 1.38 crores, being 15% of .....

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..... first appellate authority has remanded the matter by directing the adjudicating authority to reconsider the refund claim in light of unjust enrichment which was not the issue at all. 6. On consideration of the submissions made by both sides we find that Revenue's appeal is devoid of merits as the first appellate authority has merely stated the fact of the case in the impugned order. We fin .....

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