Unjust enrichment evidence required fresh scrutiny as supporting invoices and certificates were not properly examined.

The dispute concerned whether refund-related evidence showed that the duty burden had been passed on, giving rise to unjust enrichment. The Chartered Accountant's certificates and supporting invoices had not been properly examined by the appellate authority, although they were relevant to verify the underlying documents and corroborative material. Further scrutiny of that evidence was therefore considered necessary in the interest of justice, and the impugned order was set aside. The matter was remanded to the Commissioner (Appeals) for fresh examination of the evidence on unjust enrichment.

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Issues: Whether the impugned order should be set aside and the matter remanded for re-examination of the evidence relating to unjust enrichment.

Analysis: The dispute was treated as a narrow one confined to whether the appellant had passed on the duty burden and thereby become unjustly enriched. The material supporting the Chartered Accountant's certificates had not been examined by the appellate authority, though it was relevant to verify the underlying invoices and corroborative documents. In these circumstances, further examination of the evidence was considered necessary in the interest of justice.

Conclusion: The impugned order was set aside and the appeals were remanded to the Commissioner (Appeals) for fresh examination of the evidence on unjust enrichment.

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