https://www.taxtmi.com/article/detailed?id=1461 Adjudicating authority lacks power to reconsider or review its own earlier orders; issuing a show cause to recover a sanctioned and appropriated refund on the ground that the doctrine of unjust enrichment was not examined amounts to impermissible self-review. The statutory route is for the Commissioner to examine records and direct reference or for an appeal to be preferred under the Act rather than unilateral reconsideration by the original authority. en-us Fri, 07 Oct 2011 23:48:57 +0530 Fri, 07 Oct 2011 23:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1461 Adjudicating authority lacks power to reconsider or review its own earlier orders; issuing a show cause to recover a sanctioned and appropriated refund on the ground that the doctrine of unjust enrichment was not examined amounts to impermissible self-review. The statutory route is for the Commissioner to examine records and direct reference or for an appeal to be preferred under the Act rather than unilateral reconsideration by the original authority. Articles Customs - Import - Export - SEZ Fri, 07 Oct 2011 23:48:57 +0530 https://www.taxtmi.com/article/detailed?id=1461