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<h1>Appellate Tribunal overturns refund order for lack of reasons, remands for fresh consideration.</h1> The Appellate Tribunal CEGAT, New Delhi, held that the order granting the refund lacked reasons. The Commissioner (Appeals) was justified in setting aside ... Remand The Appellate Tribunal CEGAT, New Delhi, in the case of an appeal against a refund claim, held that the order granting the refund lacked reasons. The Commissioner (Appeals) was justified in setting aside the order and remanding it for fresh consideration by the Assistant Collector. The appeal was disposed of accordingly.
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