https://www.taxtmi.com/caselaws?id=294584 The Commissioner (Appeals) modified the adjudication order, holding that the refund amount was hit by the doctrine of unjust enrichment, and thus, could not be sanctioned in favor of the appellant. The Tribunal set aside the impugned order, remanding the matter to the Commissioner (Appeals) for proper examination of whether the refund amount was charged to the profit and loss account and if the appellant should be entitled to the refund benefit. The Commissioner (Appeals) was directed to reconsider the issues involved and provide the appellant with an opportunity of personal hearing before deciding afresh. en-us Fri, 12 Apr 2019 00:00:00 +0530 Mon, 24 Jan 2022 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294584 The Commissioner (Appeals) modified the adjudication order, holding that the refund amount was hit by the doctrine of unjust enrichment, and thus, could not be sanctioned in favor of the appellant. The Tribunal set aside the impugned order, remanding the matter to the Commissioner (Appeals) for proper examination of whether the refund amount was charged to the profit and loss account and if the appellant should be entitled to the refund benefit. The Commissioner (Appeals) was directed to reconsider the issues involved and provide the appellant with an opportunity of personal hearing before deciding afresh. Case-Laws Service Tax Fri, 12 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294584