9911796707
TMI Blog2019 (3) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 96,61,872/- cannot be said to hit the issue of unjust enrichment. Also, proper scrutiny has not been carried out by the adjudicating authority in examining the respective invoices along with other evidences to ascertain the fact whether the incidence of differential duty claimed as refund had been passed on to the customers or otherwise. The matter remanded to the adjudicating authority to consider the issue of unjust enrichment afresh, taking note of all the invoices issued from the factory and that of depot and other evidences on record and that would be produced by the appellant during the course of denovo proceeding - appeal allowed by way of remand. - APPEAL NO. E/1669 to 1671/2010 - A/85440-85442/2019 - Dated:- 6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appeals. Hence, the present appeals. 3. Learned Advocate for the appellant submits that while finalizing the assessment, the learned Assistant Commissioner on the basis of the report of the Range Superintendent held the view that the appellants are eligible to the refund claim of the duty excess paid and also the refund claims are not hit by principles of unjust enrichment. It is his contention that in spite of specific finding at the time of finalization of assessment, both the authorities below had erred in observing that the appellants have failed to establish the fact that the incidence of duty claimed as refund has not been passed on to the customers. Further, he has submitted that on the basis of only two sample invoices, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner while processing their refund claims. It is his contention that the Chartered Accountant certificate cannot be relied upon totally without examination of the records in ascertaining the fact whether the incidence of duty claimed as refund not passed on to the customers. He has no objection in remanding the matter to the adjudicating authority to verify the claim of the appellant. 5. We have carefully considered the submissions advanced by both sides and perused the records. 6. While finalizing the assessment, the adjudicating authority has directed for payment of differential amount and allowed the assessee to file refund claim of the excess duty paid during the period of assessment. Consequently, the appellant filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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