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2007 (12) TMI 109 - CESTAT, NEW DELHIAppeal against decision of comm.(A) of sanction of refund - respondent did not submit any evidence in support of unjust enrichment – there is force in submission of revenue that comm.(A) cannot allow the refund claim on the basis of new evidence, which is hit by Rule 5 - no evidence shall be admitted unless the comm.(A) records in writing the reasons for its admission - impugned order not sustainable - matter remanded to ad. authority to examine the evidences in relation to unjust enrichment
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