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of <h1>Appeal allowed, case remanded for reconsideration.</h1> The appeal was allowed, and the matter was remanded back to the adjudicating authority for reconsideration. - 2019 (21) G.S.T.L. 530 (Tri. - Ahmd.) Refund claim - first Appellate Authority has remanded the matter back to the adjudicating authority to reconsider the issue - Held that:- The First Appellate Authority has recorded a passing remark that 'refund being rejected on two grounds is not legally tenable'. In my opinion, this passing remark without giving any reason seems to be inappropriate - the adjudicating authority should reconsider the entire issue of the refund and pass an order deciding the issue on the allegations made in the show cause notice - appeal allowed by way of remand. The appeal was against a decision by the Commissioner (Appeals-I), Central Excise, Ahmedabad. The appellate authority remanded the matter back for reconsideration. The appeal was allowed for remand, directing the adjudicating authority to reconsider the issue afresh.
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