2016 (8) TMI 1248

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....e Respondent. ORDER Learned Chartered Accountant says that there is 21 days delay to reach to Tribunal for reasons beyond control of the appellant. There is neither any intentional delay nor the appeal has been filed with deliberate delay. 2. Considering the difficulties and to meet ends of justice, delay is condoned and appeal is admitted. 3. So far as merit is concerned, it is subm....

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....the invoice ipso facto shows that duty was not recovered from the buyer. Once such a fact comes out, it was left to Revenue to lead evidence of unjust enrichment. But that was not done. Learned Commissioner (Appeals) when knows the law laid down by Larger Bench, he has deliberately denied appropriate relief to the appellant for no good reason stated by him. If he had any material before him to spe....