2011 (7) TMI 488

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....dvocate for the respondents  Per Shri Justice R.M.S. Khandeparkar: Heard the DR for the appellant and the Advocate for the respondents. Though the present appeal arises from the order dated 30.4.2010 passed by the Commissioner (Appeals), Ghaziabad, the Commissioner (Appeals) has allowed the appeal and remanded the matter to pass a fresh order taking into consideration the point of limit....

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....dering the same, the impugned order cannot be sustained. 3. Having observed as above, the fact however, remains that while deciding the claim of refund certainly, the authority has to take into consideration the applicability of the principle of unjust enrichment as well as the point relating to the bar of limitation. Once it is apparent that all these were not properly appreciated by the adjud....