ORDER
K.C. Mamgain, Member (T)
1. This application for rectification of mistake has been filed on the ground that there was no ground taken in the show cause notice issued for rejecting the refund for unjust enrichment and the matter has been remanded to the adjudicating authority to examine the refund claim with reference to the principles of unjust enrichment.
2. It was argued for the Revenue that refund show cause notice for rejecting the refund will be examined by the Adjudicating Authority to whom the matter has been remanded. At this stage, it cannot be said to be a mistake on the face of the record as the case has been remanded to the Adjudicating Authority for re-examining the refund claim on the basis of the principles of unjust enrichment, which is requirement of law,
3. I find that the matter has been remanded to the Adjudicating Authority to examine the refund claim de novo in the light of the principles of unjust enrichment, which is requirement of law before sanctioning of refund. Thus, the remand is not a mistake on the face of the record. The application for rectification of mistake is, therefore, rejected.
(Dictated and pronounced in open court)