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]

By Yogitha S. Yogesh - On June 26, 2023 8:00 am - 2 mins read
Commissioner - Remand Matter to Lower Authority - Examining Documentary Evidence - Unjust Enrichment - CESTAT rules in Favour of Indian Oil Corporation - Indian Oil Corporation - CESTAT - taxscan

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader