https://www.taxtmi.com/caselaws?id=268757 The Commissioner (Appeals) annulled the ex-parte order due to lack of show-cause notice, directing a fresh order with a reasonable opportunity for the assessee. The Tribunal upheld the Commissioner's power to remand cases post-amendment, dismissing the Revenue's appeal and instructing a hearing on unjust enrichment. The transfer of refund to the Consumer Welfare Fund without notice was challenged, citing the Gujarat High Court case. The Tribunal affirmed the Commissioner's authority to remand cases post-2001 amendment, emphasizing a timely and reasoned decision. en-us Fri, 06 Feb 2015 00:00:00 +0530 Wed, 02 Dec 2015 01:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268757 The Commissioner (Appeals) annulled the ex-parte order due to lack of show-cause notice, directing a fresh order with a reasonable opportunity for the assessee. The Tribunal upheld the Commissioner's power to remand cases post-amendment, dismissing the Revenue's appeal and instructing a hearing on unjust enrichment. The transfer of refund to the Consumer Welfare Fund without notice was challenged, citing the Gujarat High Court case. The Tribunal affirmed the Commissioner's authority to remand cases post-2001 amendment, emphasizing a timely and reasoned decision. Case-Laws Customs Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268757