2016 (12) TMI 900

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.... Present for the Respondent: Shri Pawan Kumar Singh (Supdt.) (AR) Per: Anil Choudhary The appellant is in appeal against Order-in-Appeal dated 29/7/2011 filed by the Commissioner (Appeals) Customs and Central Excise, NOIDA by which the rejection of refund claim have been upheld on the ground of unjust enrichment. 2. The brief facts are that the appellant are manufacturer of Telephone Eq....

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....tly valued or assessed the goods under section 4A of the Act. In appeal of the Revenue before the Honourable Supreme Court, the matter was decided in favour of the appellant vide judgement dated 22/8/2007. Thereafter the appellant claimed refund of Rs. 1,77,812/- vide the refund claim dated 10/3/2008 on account of excess duty paid by them under protest. The said claim of refund was rejected on the....

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....on under sections 4A of the Act. The Id. Commissioner (Appeals) have been pleased to reject the appeal holding that the appellant have not produced any documentary evidence either before the Adjudicating Authority or in appeal before him to prove that the excess duty of which refund is claimed have not been recovered from the buyers. Being aggrieved the appellant is in appeal before this Tribunal.....

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....w of the arithmetical data given by the appellant, it appears that there are been failure b)) the courts below to examine the evidence, that is the books of account and ledgers of the appellant Accordingly for the extending substantiat justice to the appellant, I set aside the impugned order and remit the matter back to the Adjudicating Authority with direction to call for and examine the Ledger a....