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No independent examination of unjust enrichment aspect – CESTAT directs re-adjudication
Case Law Details
- Case Name
- C.C. Kandla Vs Reliance Industries Limited (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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C.C. Kandla Vs Reliance Industries Limited (CESTAT Ahmedabad)
We find that in the present case, the revenue has not challenged the merit of the case however their appeal is only on the ground of unjust enrichment. The Revenue contended that the learned Commissioner (Appeals) merely followed the order of Mundra Custom however he has not independently examined the aspect of unjust enrichment.
It is observed that the learned Commissioner (Appeals) simply followed the order of Mundra (Custom) and no independent finding was given as regard the unjust enrichment. Despite that the Revenue has raise...
