Commissioner (Appeals) lacks power to remand refund claims and must decide the matter on merits after finding rejection unsustainable.

The Commissioner (Appeals) cannot remit a refund matter for fresh verification after holding the original rejection unsustainable. Where the appellate authority finds that refund claims, including those relating to CHA services and sales commission, were not correctly rejected, it must decide the matter on merits itself and cannot leave further adjudication to the original authority. The order was therefore unsustainable to the extent it sent the matter back for verification, and the Commissioner (Appeals) was required to determine the refund claim afresh.

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Issues: Whether the Commissioner (Appeals) could remit the refund matter for fresh verification after finding the original rejection unsustainable.

Analysis: The appellate authority had held that the refund claims relating to CHA services and sales commission were not correctly rejected and that the claims were to be sanctioned after verification. Such a course left further adjudication to the original authority. The governing principle is that the Commissioner (Appeals) has no power to remand a matter and, if the original order is found infirm, must decide the issue on merits himself.

Conclusion: The impugned order was unsustainable to the extent it remitted the matter for verification, and the matter was required to be decided afresh by the Commissioner (Appeals).

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