Appealable order requires substantive adjudication; a verification letter on duty incidence is not maintainable as an appeal.

A communication that merely directed verification of documents to determine whether the incidence of duty had been passed on did not decide any substantive issue. Because the Commissioner (Appeals) had not adjudicated the refund claim through that letter, it could not be treated as an appealable order. On that basis, the Revenue's appeal was held not maintainable and dismissed.

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Issues: Whether the impugned communication directing verification of documents was an appealable order and whether the Revenue's appeal was maintainable.

Analysis: The impugned letter did not decide any substantive issue and only sought verification to ascertain whether the incidence of duty had been passed on. Since the Commissioner (Appeals) had not adjudicated the refund claim through that communication, it could not be treated as an appealable order.

Conclusion: The appeal was not maintainable and was dismissed.

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