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2015 (8) TMI 632 - HC - Central ExciseDenial of refund claim - Unjust enrichment - Provisional assessment - Held that:- It was the duty of the tribunal as a last fact finding authority to have considered the backdrop in which the refund claim was made, the documents placed in support thereof, the arguments canvassed on facts before the Assistant Commissioner and the Commissioner (Appeals) and the relevant findings on factual aspect in their orders. None of this has been referred, leave alone considered. If it was duly of the Tribunal to have referred to it, dealt with the issue on facts and after noting the rival contentions, then, it has clearly failed to perform it. The failure of the Tribunal to perform this duty and mandated by law itself is a substantial question and which can be safely termed as one of law and arising from the Tribunal’s order. - order passed by the Tribunal is quashed and set aside - Matter remanded back - Decided in favour of assessee.
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