2007 (11) TMI 532

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..... order of the Commissioner (Appeals) No. 60/2006(60-AHD)Cus/Commr(A)/AHD dt. 26-6-2006. 2. Heard ld. SDR for the Department. None appeared for the respondent. Since a short issue is involved, the appeal itself is taken for final disposal. 3. Commissioner (Appeals) in his earlier proceedings held that the Adjudicating Authority had no jurisdiction to confirm demand under Section 28(1) o .....

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..... through the case records, grounds of appeal and submissions made at the time of personal hearing. Before going into the point of unjust enrichment, it would be pertinent to examine whether the Adjudicating Authority was legally right in issuing a show cause notice for verifying the doctrine of unjust enrichment for refund which was already sanctioned and appropriated against pending Government due .....

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..... any appeal has been filed against the earlier order of the Commissioner (Appeals) based on which refund has been sanctioned. The Original Authority having sanctioned refund in pursuance of Commissioner (Appeals)'s order cannot issue show cause notice to recover the refunded amount. This will amount to exercise of review powers by the original authority. The reasoning adopted by the Commissioner (A .....

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