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TMI Blog2019 (12) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... led to establish that the burden of duty has not been passed on to the customer, therefore, not eligible for refund. The documents referred to by the Commissioner (Appeals) have not been examined by the Adjudicating authority, while analysing the refund claim. He has passed the order only on the issue of limitation, without scrutiny of other issues. It is necessary to remand the matter to the Adjudicating authority to analyse the relevant documents relating to unjust enrichment, quantum of refund admissible, etc. Needless to say that a reasonable opportunity of hearing be given to the Appellant - appeal allowed by way of remand. - Excise Appeal No.936 of 2011 - A/87049/2019 - Dated:- 14-11-2019 - HON BLE DR. D.M. MISRA, MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee with the observation of the Adjudicating authority that the refund claim is barred by limitation, rejected the refund claim on the ground of unjust enrichment and other issues not considered by the Adjudicating authority. Hence, the present appeal. 4. At the outset, the learned Advocate for the Appellant has submitted that the learned Commissioner (Appeals) has set aside the observation of the Adjudicating authority on the issue of limitation and held that the refund claim was filed within time. Against the said observation, no appeal has been filed by the Revenue. He submits that they have placed all evidences before Commissioner (Appeals), in establishing the fact that the incidence of duty has not been passed on to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... protest. However, the Appellate Commissioner in the order set aside the said findings observing that the education cess was paid for the third time under protest, therefore, not barred by limitation under Section 11B of Central Excise Act, 1944. However, he concludes that since the Appellant failed to establish that the burden of duty has not been passed on to the customer, therefore, not eligible for refund. The documents referred to by the Commissioner (Appeals) have not been examined by the Adjudicating authority, while analysing the refund claim. He has passed the order only on the issue of limitation, without scrutiny of other issues. 7. Therefore, in the interest of justice, it is necessary to remand the matter to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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