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2018 (8) TMI 77 - CESTAT MUMBAIPrinciples of Natural Justice - proper discussion of submissions made by appellant not done - Refund claim of duty paid twice - denial on account of unjust enrichment - Held that:- The adjudicating authority has not discussed in detail aspect of the each and every piece of evidence produced by the assessee in support of their claim that the refund is due to them and its burden has not been passed on to the customers. In absence of proper reasoning on the documents/evidences, the Revenue filed an appeal before the Ld. Commissioner (Appeals) disputing the finding of the Adjudicating Authority that the hurdle of unjust enrichment has not been passed by the assessee. Also, from the record it is found that a report from the Range Superintendent was obtained by the Adjudicating Authority wherein the Range Superintendent had reported in favour of the assessee. Such report has also not been handed over to the assessee. It is prudent to remand the matter to the adjudicating authority, to examine all the evidences in detail and record a specific finding on the issue of passing of the incidence of duty paid and claimed as refund by the assessee - appeal allowed by way of remand.
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