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of <h1>Appeal allowed, Commissioner to decide issue on merits without remand under Notification No.41/2007. /2007</h1> <h3>OBULAPURAM MINING COMPANY PVT LTD Versus Commissioner of Central Excise & Service Tax - TIRUPATI</h3> The appeal was allowed, directing the Commissioner(Appeals) to decide the issue on merits without remanding it under Notification No.41/2007. - OBULAPURAM ... - The appeal was filed because the Commissioner(Appeals) remanded a refund claim under Notification No.41/2007. The appellant argued that the Commissioner(Appeals) should have decided the issue instead of remanding it. The appeal was allowed, and the Commissioner(Appeals) was directed to decide the issue on merits without remanding it.
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