TMI Blog2015 (10) TMI 2328X X X X Extracts X X X X X X X X Extracts X X X X ..... ountant produced as a proof – Revenue contends that it is an old case and documents were not produced to lower authorities - Matter should not be remanded – Held That:- Appellants should be given an opportunity to place the document before lower authorities in interest of justice – Matter remanded back. - Appeal No C/197-200/2008 - Order No. M/11344-11347/2015 - Dated:- 24-9-2015 - MR. P.K. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty has not been passed to any other person. Commissioner (Appeals) upheld the adjudication order. 3. The Learned Advocate fairly submits that one of the refund claims was prior to amendment of the Section 18 of the Customs Act, 1962 and principles of unjust enrichment is not applicable. It is covered by the decision of the Larger Bench of the Tribunal in the case of Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 18, is a question of law, which can be considered even at this stage. It is noted that the appellant was contesting the rejection of the other refund claims on the ground that the unjust enrichment is not applicable on provisional assessment and therefore, they could not place the Chartered Accountant Certificate. Hence, the appellants should be given an opportunity to place this document befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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