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2015 (8) TMI 948 - HC - Central ExciseRefund - unjust enrichment - payment of duty initially on captive consumption of intermediate product which were exempt from duty - Held that:- Tribunal having not dealt with the matter satisfactorily and while rendering the conclusions against the assessee, having failed to note the Commissioner’s findings that we are of the view that the impugned order deserves to be quashed and set aside. In order to give complete opportunity to both sides and to rely on the materials before the Commissioner and assail them or support them totally, interest of justice would be served if we restore the Revenue’s Appeals, on which the impugned order has been passed, to the file of the Tribunal, for being dealt with afresh on their own merits and in accordance with law.
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