https://www.taxtmi.com/caselaws?id=221829 The Tribunal set aside the Commissioner (Appeals)'s order and remanded the case to the original authorities for fresh assessment. The respondent's claim for adjustment was upheld, subject to conditions to prevent unjust enrichment. The Tribunal concluded that the Commissioner (Appeals) lacked the power of remand, citing a Supreme Court judgment. The decision ensured the respondent's right to be heard and addressed the liability for cess on quantities received by the refinery under Section 15 of the Oil Industry (Development) Act, 1974. en-us Tue, 03 Jul 2012 00:00:00 +0530 Tue, 02 Apr 2013 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221829 The Tribunal set aside the Commissioner (Appeals)'s order and remanded the case to the original authorities for fresh assessment. The respondent's claim for adjustment was upheld, subject to conditions to prevent unjust enrichment. The Tribunal concluded that the Commissioner (Appeals) lacked the power of remand, citing a Supreme Court judgment. The decision ensured the respondent's right to be heard and addressed the liability for cess on quantities received by the refinery under Section 15 of the Oil Industry (Development) Act, 1974. Case-Laws Central Excise Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221829