Tin the case of Indian Oil Corporation, the Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Commissioner can remand the matter to a lower authority for examining documentary evidence regards to unjust enrichment.
The revenue challenged the Order-in-Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) remanded the matter to the adjudicating authority to examine the documents on the issue of unjust enrichment and to decide the refund matter afresh. It was argued that Commissioner (Appeals) has no power to remand the matter and he should have decided the appeal before him finally.
The issue raised by the revenue in their grounds of appeal is that the Commissioner (Appeals) instead of remanding the matter should have decided finally as he has no power to remand the matter.
The CESTAT held that “firstly, the Commissioner (Appeals) has rightly remanded the appeal on the facts that the lower authority has not appreciated the documentary evidence about unjust enrichment which needs to be re-considered by the Adjudicating Authority.”
The two-member bench comprising Mr Ramesh Nair, Judicial Member and Mr C L Mahar, Technical Member observed that “it is settled that Commissioner (Appeals) has indeed the power to remand the matter to Adjudicating Authority to decide afresh. Moreover, by remanding the matter to the Adjudicating Authority there is nothing prejudicial to the Revenue.”
The CESTAT upheld the impugned order and dismissed the appeal of the revenue.
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