Commissioner can Remand Matter to Lower Authority for Examining Documentary Evidence Regards to Unjust Enrichment: CESTAT rules in Favour of Indian Oil Corporation [Read Order]

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…