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2016 (12) TMI 193 - AT - CustomsReview order - dismissal of appeal on account of time bar - Held that: - I find that the learned Commissioner (Appeals) had dismissed the appeal filed by the department as time-barred without going into the merits of the case. The appeal is remanded back to the Commissioner (Appeals) to decide the issue on merits without going into the aspect of limitation. The respondents are at liberty to agitate the matter on the issue of unjust enrichment and produce all relevant documents and defend their case. The learned Commissioner (Appeals) shall afford a fair and reasonable opportunity of hearing to the respondent before deciding the issue on merits. The appeal is thus allowed by way of remand to Commissioner (Appeals).
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