2011 (4) TMI 725

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.... R.Srova, JDR for Revenue   Per: Mrs. Archana Wadhwa:   The present impugned order stand passed by Commissioner(Appeals) rejecting the refund claim of the appellant on the ground of unjust enrichment.   2. We find that the impugned order stand passed in de-novo proceedings, when the matter earlier remanded by Tribunal vide Order No.A/2512-2514/WZB/AHD/2008, dt.21.11.08. The....

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....he impugned order, we find that the Commissioner has not dealt with all above submissions of the appellant and has simply observed that as the appellant has not produced any supporting documents in favour of the Chartered Account s certificate produced by them, such certificate cannot be taken into account. If that be so, the appellate authority could have called for such documentary evidences. Th....