https://www.taxtmi.com/caselaws?id=208029 The court held that the Commissioner (Appeals) lacked jurisdiction to remand the matter and emphasized the need to consider unjust enrichment and limitation in refund claims. Despite setting aside the order, the matter was remanded to the adjudicating authority for a fresh decision, instructing a re-examination of the case in accordance with the law. en-us Fri, 29 Jul 2011 00:00:00 +0530 Thu, 29 Dec 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208029 The court held that the Commissioner (Appeals) lacked jurisdiction to remand the matter and emphasized the need to consider unjust enrichment and limitation in refund claims. Despite setting aside the order, the matter was remanded to the adjudicating authority for a fresh decision, instructing a re-examination of the case in accordance with the law. Case-Laws Central Excise Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208029