https://www.taxtmi.com/caselaws?id=126573 CESTAT, Mumbai held that a Commissioner (Appeals) should not remand a refund claim on unjust enrichment without dealing with the evidence already produced by the assessee. The appellate authority had accepted the revenue's position without discussing the material showing that the duty burden had not been passed on, and gave no reasons why that evidence was insufficient. The proper course was to examine the record and decide the issue afresh, making further inquiry only if demonstrably necessary. The remand was therefore not sustained, and the matter was sent back for a fresh decision after considering all evidence and hearing both parties. en-us Tue, 13 Jan 2009 00:00:00 +0530 Thu, 22 Nov 2012 12:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126573 CESTAT, Mumbai held that a Commissioner (Appeals) should not remand a refund claim on unjust enrichment without dealing with the evidence already produced by the assessee. The appellate authority had accepted the revenue's position without discussing the material showing that the duty burden had not been passed on, and gave no reasons why that evidence was insufficient. The proper course was to examine the record and decide the issue afresh, making further inquiry only if demonstrably necessary. The remand was therefore not sustained, and the matter was sent back for a fresh decision after considering all evidence and hearing both parties. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126573