2009 (8) TMI 1147

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....DR), for the Appellant Shri S. Murthy, Advocate, for the Respondent JUDGEMENT Per: P.G. Chacko, Member (J), After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the stay application, we take up the appeal. 2. The appeal is against the appellate Commissioner's order-in....

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.... the Commissioner (Appeals) should not have remanded the case to the lower authority. Instead, he should have disposed of the appeals on merits. After considering this plea, we have once again perused the order passed by the Commissioner (Appeals), which reads as under:- "In view of the foregoing, and after going through the case records it appears that; (1) The amount of Revenue Deposit wh....

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....e finalisation of the assessment, it appears that the refund of the same cannot be denied. The impugned orders are set aside in view of the submissions of the appellant. The proper officer will take note of all the evidences in accordance with law and thereafter following principles of natural justice, pass speaking order on grounds of unjust enrichment." 4. Obviously, the learned Commissi....