Commissioner Exceeded Tribunal's Remand Scope, Yet Refund of Excess Duty Allowed Despite Rule 7 Non-Compliance.

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....Scope of the order pursuant to remand back of the matter - Refund of Excess Duty paid - The Ld. Commissioner (Appeals) has travelled beyond the remand order passed by the Tribunal. In remand order, the Ld. Commissioner was only to consider the issue of unjust enrichment whereas the Ld. Commissioner has gone beyond the remand order to hold that Rule 7 of the Central Excise Valuation Rules, 2000 has not been followed. - Refund allowed - AT....