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TMI Blog2018 (2) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... sanction of refund after ascertaining the fact whether the incidence of duty has been passed on or otherwise. Therefore, no purpose will be served to keep the matter pending with this Tribunal - matter remanded to the adjudicating authority with a direction that the adjudicating authority shall ascertain the fact - appeal allowed by way of remand. - E/1472/11 & E/86932/16 - A/92115-92116/2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. The appeal of the Revenue was allowed on the ground of unjust enrichment. Therefore, the assessee filed appeal No.E/1472/11. Meanwhile, on the basis of Commissioner (Appeals) order in favour of Revenue, the adjudicating authority adjudicated the protective show-cause notice for recovery of erroneous refund. Against which the assessee s appeal was dismissed by the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that on the last occasion, this Bench has passed a miscellaneous order No.M/87597/SMB dated 28.4.2017 by which the Bench has directed the appellant to provide details of credit note issued by the appellant to the Railways for verification by the adjudicating authority from the Railways. 4. Shri Rajesh Ostwal, submitted that they have provided the details of credit note to the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the amount of credit note i.e. value and the corresponding duty has not been recovered by the appellant from the Railways. On ascertaining this fact, if it is found that the amount of credit note was not recovered by the appellant, then the refund can be sanctioned to the appellant. It is made clear that it at all it is not possible to get the report from the Railways, the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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