https://www.taxtmi.com/caselaws?id=126455 After the amendment to Section 35A of the Customs Act, 1962, the Commissioner (Appeals) no longer has power to remand matters to the adjudicating authority, so a remand order made after that amendment is without jurisdiction and cannot stand. Where the refund claim has not been properly examined on issues such as unjust enrichment and whether duty incidence was passed on, the matter may still require fresh adjudication by the original authority. The claim must then be reconsidered afresh with opportunity of hearing and in accordance with law and natural justice. en-us Thu, 11 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 17:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126455 After the amendment to Section 35A of the Customs Act, 1962, the Commissioner (Appeals) no longer has power to remand matters to the adjudicating authority, so a remand order made after that amendment is without jurisdiction and cannot stand. Where the refund claim has not been properly examined on issues such as unjust enrichment and whether duty incidence was passed on, the matter may still require fresh adjudication by the original authority. The claim must then be reconsidered afresh with opportunity of hearing and in accordance with law and natural justice. Case-Laws Central Excise Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126455