2018 (2) TMI 1007

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..... e matter is remanded to the Commissioner (Appeals) for reconsideration - appeal allowed by way of remand. - E/86420/2015-SM[BR] - A/91692/2017 - Dated:- 29-12-2017 - Mr. Raju, Member (Technical) Shri V.B. Gaikwad, Advocate, for appellant Shri H.M. Dixit, Assistant Commissioner (AR), for respondent This appeal has been filed by M/s. Bhima SSK Ltd. against denial of refund of cenvat .....

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..... hartered Accountants certificate which was not produced before the Commissioner (Appeals). He argued that the original adjudicating authority had not raised the issue of unjust enrichment and therefore this evidence was not presented before the Commissioner (Appeals). He argued that if the matter is remanded to the Commissioner (Appeals), they would produce necessary evidence to substantiate thei .....

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