2007 (11) TMI 532

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....-  This is an appeal against the order of the Commissioner (Appeals) No. 60/2006(60-AHD)Cus/Commr(A)/AHD dt. 26-6-2006. 2. Heard ld. SDR for the Department. None appeared for the respondent. Since a short issue is involved, the appeal itself is taken for final disposal. 3. Commissioner (Appeals) in his earlier proceedings held that the Adjudicating Authority had no jurisdic....

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.... holding as follows :- I have carefully gone through the case records, grounds of appeal and submissions made at the time of personal hearing. Before going into the point of unjust enrichment, it would be pertinent to examine whether the Adjudicating Authority was legally right in issuing a show cause notice for verifying the doctrine of unjust enrichment for refund which was already sanctioned....