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2015 (5) TMI 961 - AT - CustomsDenial of refund claim - Unjust enrichment - Held that:- First appellate authority has totally misdirected himself in recording a finding in respect of an Order-in-Original which was not in appeal before him nor aggrieved party in that case had filed an appeal. In our view, the first appellant authority should have disposed of this appeal on its merit. Be that as it may, since the issue involved in this case needs to be factually verified from the records as to the claim of the appellant that they have borne the incidence of duty, we set aside the impugned orders and remand the matter back to the adjudicating authority to reconsider the refund application afresh. We direct the adjudicating authority to restore the refund applications back to their original number and dispose of on merits, after following the principles of natural justice. - Appeal disposed of.
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