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2018 (3) TMI 408 - AT - Central ExciseRefund claim - unjust enrichment - Held that: - since the documents were not before the Commissioner (Appeals) and, therefore, the Commissioner (Appeals) has not examined these documents. Further, the appellant has produced these documents before me, but the same has not been examined by the original authority - this case needs to be remanded back to the original authority to examine afresh various documents viz. balance sheet and the certificate issued by the Chartered Accountant and then decide the refund claim of the appellant - appeal allowed by way of remand.
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