2016 (11) TMI 418

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....ed against Order-in- Appeal No. PKS/517/BEL/2010  dtd. 15/2/2011  passed by the Commissioner of Central Excise(Appeals), Mumbai-III whereby  Order-in-Original No. R/1226 dated 16/6/2010 sanctioning the refund claim was set aside and appeal of the Revenue  was allowed. 2.  The fact of the case is that  the appellant was availing  SSI Exemption  which was sou....

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....rieved by the said impugned order, appellant is before me. 3.  Shri. P.K. Shetty, Ld. Counsel for the appellant submits that  firstly Adjudicating authority has not given any findings  on the issue of unjust enrichment.  Secondly before the Commissioner(Appeals), appellant had produced C.A. Certificate  wherein it was  categorically  certified that incidence of ....

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....On careful consideration of submissions made by both sides, I find that  Original Adjudicating authority  has not gone into the issue of unjust enrichment.  Before the Commissioner(Appeals), appellant had produced  C.A. certificate  which certifies that incidence of duty  has not been passed on the customers or any other persons.  If Ld. Commisisoner(Appeals) not....