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2015 (10) TMI 966 - AT - Central ExciseDenial of refund claim - Unjust enrichment - validity of SCN - refund of excess amount pursuant to finalization of provisional assessment - Held that:- Adjudicating authority has recorded categorical findings in favour of the assessee both in law and on facts. Further, we find that satisfaction to bar of unjust enrichment was recorded in detail in the order dated 31/03/2003. Further, we find that the show-cause notice given is vague and no mistake have been pointed out in the order-in-original dated 31/03/2003 granting refund. Thus, we hold that the show-cause notice is vague as it does not contain the gist of accusation which the assessee was required to meet or answer. Further, it is bad in law as the same is not issued under the powers vested with the Commissioner under Section 35E (2) of the Act - Decided against Revenue.
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