TMI Blog2022 (9) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice etc. Learned counsel invited the attention to the adjudication order wherein it was clearly recorded that all the documents sought for by the department has been submitted which is clearly mentioned in the reply to SCN at para 11 and the same has also been mentioned in para 5.5 of the OIO . Therefore the main ground of the rejection that document has not been submitted is of no basis as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that the appellant have mistakenly paid excise duty for which they sought refund from the sanctioning authority. The refund was rejected and was upheld on the ground that the documents were not submitted. Therefore, the present appeal was filed by the appellant. 2. Shri. Vinay Kansara, Learned counsel appearing on behalf of the appellant submits that as regard the refund of Rs. 13,72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. There is no dispute that the appellant has paid excess duty due to mistake such as double payment of duty, addition of duty against the cancelled invoice and wrong mentioned of amount in the invoice etc. The adjudicating authority rejected the refund on the ground that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d unjust enrichment. Therefore, the matter needs to be reconsidered by the Adjudicating authority. Accordingly I set aside the impugned order and remand the matter to the Adjudicating Authority for passing a fresh order after considering the documents already submitted by the appellant. Needless to say that the appellant shall be given the proper opportunity of hearing and also for filing of addit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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