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2017 (11) TMI 149 - AT - Central ExciseRefund of duty paid under protest - unjust enrichment - Held that: - Invoices itself clearly indicate that the assessee had granted benefit of only 25% of the duty element to the customers and that they have to produce the evidence which is to be examined and for that purpose, the Commissioner(Appeals) has remanded the matter back to the original authority to reexamine the evidences produced by the assessee - matter on remand. The Commissioner(Appeals) has the power of remand which is now well settled by catena of judgments of the Tribunal. Appeal allowed by way of remand.
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