TMI Blog2011 (12) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... has not considered these documents produced by the appellant before the Commissioner (Appeals). Therefore, the impugned order is liable to be set aside - Decided in favour of assessee. - E/52/2011 - Final Order No. A/58/2012-WZB/C-II(EB) - Dated:- 7-12-2011 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri Sunil Agrawal, Advocate, for the Appellant. Ms. D.M. Durando, Deputy Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty on the exported goods, the appellant filed a refund claim on 20-5-2009 which was sanctioned by the lower adjudicating authority. The said order was reviewed by the Commissioner and an appeal was filed before the Commissioner (Appeals) on the ground that the appellant has not passed the bar of unjust enrichment. The Commissioner (Appeals) held that the appellant has not passed the bar of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nrichment. Therefore, the impugned order needs to be set aside, as the appellant, by producing the documentary evidence, has passed the bar of unjust enrichment. 5. On the other hand, the learned Dy. Commissioner (AR) reiterates the impugned order. 6. Heard both sides and considered the submissions. 7. We have examined the documentary evidence produced by the appellant during the course of h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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