https://www.taxtmi.com/caselaws?id=124087 The Commissioner (Appeals) ruled that the Adjudicating Authority could not issue a show cause notice for unjust enrichment post-refund sanction without proper legal basis, as it amounted to reviewing its own order, which was impermissible. Since no appeal was filed against the initial order leading to the refund, the Original Authority lacked the authority to recover the refunded amount. The appeal by the Department was dismissed, emphasizing adherence to correct legal procedures and refraining from unauthorized review of orders under the Customs Act. en-us Fri, 30 Nov 2007 00:00:00 +0530 Tue, 19 Sep 2017 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124087 The Commissioner (Appeals) ruled that the Adjudicating Authority could not issue a show cause notice for unjust enrichment post-refund sanction without proper legal basis, as it amounted to reviewing its own order, which was impermissible. Since no appeal was filed against the initial order leading to the refund, the Original Authority lacked the authority to recover the refunded amount. The appeal by the Department was dismissed, emphasizing adherence to correct legal procedures and refraining from unauthorized review of orders under the Customs Act. Case-Laws Customs Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124087