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2016 (10) TMI 722 - CESTAT MUMBAIJurisdiction of Commissioner (Appeals) - Section 128 A(3) of Customs Act, 1962 - limited power of Commissioner (Appeals) only to confirm, modify and annual the Order-in-Original - the Commissioner(Appeals) has directed the Original Adjudicating authority to verify the documents, thus she has not finally decided the appeal but remitted to the original authority - whether the remand order passed by Commissioner (Appeals) is within his jurisdiction? - the refund was sanctioned and was credited to the Consumer Welfare fund therefore the limited issue before the Commissioner(Appeals) was to decide the aspect of unjust enrichment - Held that: - The Commissioner(Appeals) has no power to remand the matter whereas she could decide the appeal finally on the basis of documents placed before her. The issue of unjust enrichment can be decided by the Commissioner(Appeals) on the basis of documents produced before the Commissioner(Appeals) - impugned order set aside - matter remanded to the Commissioner(Appeals) for deciding the appeal finally only on the issue of unjust enrichment - Appeal disposed off.
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