https://www.taxtmi.com/caselaws?id=102686 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. en-us Tue, 18 Dec 2001 00:00:00 +0530 Wed, 15 Feb 2012 17:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102686 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. Case-Laws Central Excise Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102686