Tribunal Upholds Customs Exemption Refund, Rejects Re-examination for Unjust Enrichment Issue Introduced by Appeals Commissioner.

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....The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified this mistake u/s 154 of the Customs Act, 1962, allowing the exemption. The department's stay application against this order was rejected. Consequently, a refund of Rs. 4,87,208/- was sanctioned and paid to the appellant. A show cause notice was issued to reject the refund claim, but it did not raise the unjust enrichment issue. The Commissioner (Appeals) brought in the unjust enrichment angle and remanded the matter to re-examine the issue. However, the unjust enrichment issue was never raised in the show cause notice. The Assistant Commissioner had already examined and found n.........