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TMI Blog2018 (8) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... piece of evidence produced by the assessee in support of their claim that the refund is due to them and its burden has not been passed on to the customers. In absence of proper reasoning on the documents/evidences, the Revenue filed an appeal before the Ld. Commissioner (Appeals) disputing the finding of the Adjudicating Authority that the hurdle of unjust enrichment has not been passed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .M. Misra This is an appeal filed against Order-in-Appeal No. YDB/80/M-III/2010 dt. 16.2.2010 passed by Commissioner (Appeals) Central Excise (Appeals), Mumbai-II. 2. Briefly stated the facts of the case are that the appellant have filed refund claim for ₹ 74,65,856/- claiming that they have paid the duty twice on the imported finished formulations namely, Seretide Accuhalers and Seret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased assessment. He has fairly admitted that the copy of the Range Superintendent has not been handed over to the assessee. It is his contention that the Ld. Commissioner (Appeals) by a cryptic order set aside the said order of the adjudicating authority and allowed the Revenue s appeal. Therefore, the order of the Ld. Commissioner (Appeals) be set aside and the order of the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, we find that the adjudicating authority has not discussed in detail aspect of the each and every piece of evidence produced by the assessee in support of their claim that the refund is due to them and its burden has not been passed on to the customers. In absence of proper reasoning on the documents/evidences, the Revenue filed an appeal before the Ld. Commissioner (Appeals) disputing the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over to the appellant. Both sides fairly agreed that the matter has been pending for more than 10 years, therefore a time frame may be fixed to dispose of the case by the adjudicating authority. Consequently, as far as practicable, the matter may be disposed of within 4 months from the date of communication of the order. Appeal is allowed by way of remand to the adjudicating authority. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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