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TMI Blog2011 (3) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... r. M.V. Ravindran, Member (Judicial) This appeal is directed against Order-in-Appeal No. RK/174/NGP-II/2003 dated 25.9.2003 vide which the first appellate authority has set aside the OIO which sanctioned refund to the appellant herein. 2. Heard both sides and perused the records. The issue involved in this case is regarding the refund of amount of Rs.21,49,965 which was paid by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed on by him to any other person. The respondent has submitted that the photocopies of TR6 challans and PLA at the time of personal hearing in support of its contention that the amount has been paid by it. It is not clear from the worksheet submitted at the time of personal hearing that the said amount has been paid against the demand confirmed vide Order-in-Or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; As regards the bar of unjust enrichment, it is seen that the respondent has not submitted any concrete explanation to the effect that the burden of incidence of aforesaid duty has not been passed on to their buyers.The respondent has also not produced any documentary evidence to establish that the burden of aforesaid duty has not been passed on to the buyer. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he adjudicating authority, the refund would be eligible to them subject to passing of hurdle of unjust enrichment. Since such evidence is produced before us for the first time, we are of the considered view that the matter should be reconsidered by the ld. Commissioner (Appeals) again. In view of this, we set aside the impugned order and remit matter back to the first appellate authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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