https://www.taxtmi.com/caselaws?id=337206 In a refund dispute remanded for limited reconsideration, the appellate authority had to confine itself to the remand directions and reassess unjust enrichment on the facts and law before granting relief. The Tribunal noted that the earlier remand was only for redetermination of the refund quantum, while the factual findings on duty incidence and cost pass-through to buyers remained relevant to unjust enrichment. As the Commissioner (Appeals) allowed the refund without a fresh factual examination and without proper consideration of the earlier remand order, the order was set aside and the matter remanded for fresh decision after following natural justice. en-us Tue, 29 Nov 2016 00:00:00 +0530 Thu, 28 Sep 2017 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337206 In a refund dispute remanded for limited reconsideration, the appellate authority had to confine itself to the remand directions and reassess unjust enrichment on the facts and law before granting relief. The Tribunal noted that the earlier remand was only for redetermination of the refund quantum, while the factual findings on duty incidence and cost pass-through to buyers remained relevant to unjust enrichment. As the Commissioner (Appeals) allowed the refund without a fresh factual examination and without proper consideration of the earlier remand order, the order was set aside and the matter remanded for fresh decision after following natural justice. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337206