Customs refund cannot be denied for missing invoice endorsement when substantive notification conditions and unjust enrichment requirements are satisfied.

A customs refund under the exemption notification could not be denied merely because commercial invoices lacked an endorsement, where the substantive notification conditions were otherwise satisfied and the original authority had found no passing on of duty, so unjust enrichment did not arise. The Commissioner (Appeals) also lacked jurisdiction to remand the refund matter after the statutory bar on remand, making the remand order unsustainable. The Tribunal therefore set aside the appellate order and left the original refund sanction undisturbed.

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Issues: Whether the Commissioner (Appeals) could remand the refund matter after the statutory bar on remand, and whether refund of the additional duty of customs under the exemption notification was admissible despite objection regarding endorsement on invoices.

Analysis: The refund claim had been sanctioned by the original authority after recording compliance with the conditions of the notification and after holding that the additional duty had not been passed on to buyers, so unjust enrichment did not arise. The appellate objection was confined to the genuineness of stamped endorsements on the invoices. The Tribunal noted that the Commissioner (Appeals) did not decide the merits but sent the matter back, which was beyond jurisdiction in view of the settled bar on remand. The Tribunal further applied the Larger Bench view that absence of an endorsement on commercial invoices does not, by itself, defeat exemption or refund where the other conditions are satisfied.

Conclusion: The remand order was unsustainable and the assessee's refund claim could not be denied on the invoice-endorsement objection.

Final Conclusion: The appeal succeeded and the impugned appellate order was set aside, leaving the original refund sanction in favour of the assessee undisturbed.

Ratio Decidendi: A refund under the relevant customs notification cannot be denied merely for want of an endorsement on commercial invoices if the substantive conditions are satisfied, and the Commissioner (Appeals) cannot remand the matter where such power is not available under the governing law.

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