Remand power on appeal expanded to permit referral back for fresh adjudication where natural justice or procedural gaps exist. Remand power on appeal is expanded to allow the Commissioner (Appeals) to refer matters back to the adjudicating authority with directions for fresh adjudication where (a) the original order lacked observance of the principles of natural justice, (b) no order was made after re-assessment, or (c) a refund was credited to the Fund without findings on the applicant's evidence.