2022 (9) TMI 795

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..... pondent ORDER RAMESH NAIR The brief facts of the case are that the appellant have mistakenly paid excise duty for which they sought refund from the sanctioning authority. The refund was rejected and was upheld on the ground that the documents were not submitted. Therefore, the present appeal was filed by the appellant. 2. Shri. Vinay Kansara, Learned counsel appearing on behalf of the appellan .....

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..... of the revenue reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. There is no dispute that the appellant has paid excess duty due to mistake such as double payment of duty, addition of duty against the cancelled invoice and wrong mentioned of amount in the invoice etc. The adjudicating authority rejected th .....

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..... pellant after verifying the facts as regard unjust enrichment. Therefore, the matter needs to be reconsidered by the Adjudicating authority. Accordingly I set aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order after considering the documents already submitted by the appellant. Needless to say that the appellant shall be given the proper opportuni .....

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