2015 (10) TMI 1224

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....AC (AR) ORDER The appellant filed appeal against Commissioner (Appeals) order dt.8.3.2010. This appeal was listed for hearing on several occasions when none appeared for appellant. When the matter was listed on 6.2.2015 and on 22.5.2015 and the counsel informed the Bench that they had no instructions from the client and final notice was issued and posted the matter today. But none appeared n....

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....elfare Fund as the refund is hit by doctrine of unjust enrichment. Commissioner (Appeals) upheld the order. 3. Ld. A.R for the Revenue submits that both the adjudicating authority and the appellate authority have clearly dealt the issue at para 12 of the OIO and in OIA it is established that appellant had passed on the duty incidence to their customers. 4. I have examined the records and I f....