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2016 (11) TMI 418 - CESTAT MUMBAIRefund claim - SSI exemption - unjust enrichment - Held that: - I find that Original Adjudicating authority has not gone into the issue of unjust enrichment. Before the Commissioner(Appeals), appellant had produced C.A. certificate which certifies that incidence of duty has not been passed on the customers or any other persons. If Ld. Commisisoner(Appeals) not satisfied with this evidence, he could have very well asked the other documents such as balance sheet etc., which he failed to do so and passed the order without asking such documents. In view of the above fact, I am of the considered view that since Original authority as well as Commissioner(Appeals) has not verified the balance sheet, matter needs to be remanded to the original adjudicating authority. I therefore set aside the impugned order and remand the matter to the original adjudicating authority to pass a fresh denovo adjudication order after considering the documents such as balance sheet etc. to be submitted by the appellant. Needless to say, the Adjudicating authority shall grant personal hearing to the appellant. Denovo adjudication shall be completed within a period of three months - appeal disposed off - matter remanded.
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