https://www.taxtmi.com/caselaws?id=125789 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. en-us Wed, 14 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125789 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. Case-Laws Central Excise Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125789