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TMI Blog2018 (2) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sanjay Hasija, Supdt. (AR), for Respondent ORDER Per: Ramesh Nair The issue involved is whether refund claim filed by the respondent is hit by unjust enrichment. The fact of the case is that the appellants have supplied the manufactured goods to the Railways. As per the contract, there is price variation clause. In some cases, price was escalated and on differential value, the assessee pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority has sanctioned the refund after verifying the fact that the excess amount charged in respect of value as well as corresponding duty has not been passed on to the buyer i.e. Railways and as Railways refused to make payment of differential value and duty for the reason that the price was revised on the lower side. The appellant also submitted Chartered Accountant certificate to this eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made by both sides, I find that limited issue which is to be dealt with is that verification of report from Railways is required on the credit notes submitted by the appellant. In any case, this exercise is to be carried out by the adjudicating authority for sanction of refund after ascertaining the fact whether the incidence of duty has been passed on or otherwise. Therefore, no purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se. 6. As per my above observation, the appeal is allowed by way of remand to the adjudicating authority. 7. As regards Appeal No.E/86932/16, this appeal being consequential to the Commissioner (Appeals) order in favour of Revenue, the same is also allowed by way of remand to the adjudicating authority, which can be decided afresh after deciding the issue of refund related to Appeal No.E/1472/11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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