https://www.taxtmi.com/caselaws?id=203514 The appellate tribunal allowed the appeal, setting aside the impugned order due to the absence of jurisdiction for the Commissioner (Appeals) to remand the matter. The case was remanded to the Commissioner (Appeals) for handling the refund claim issue in accordance with the law. The tribunal emphasized that the Commissioner (Appeals) must decide independently without remanding the matter, based on the established legal principle that remand authority is lacking. The focus was solely on the procedural aspect of remand, with no opinion expressed on the case's merits. en-us Fri, 19 Nov 2010 00:00:00 +0530 Wed, 21 Dec 2011 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203514 The appellate tribunal allowed the appeal, setting aside the impugned order due to the absence of jurisdiction for the Commissioner (Appeals) to remand the matter. The case was remanded to the Commissioner (Appeals) for handling the refund claim issue in accordance with the law. The tribunal emphasized that the Commissioner (Appeals) must decide independently without remanding the matter, based on the established legal principle that remand authority is lacking. The focus was solely on the procedural aspect of remand, with no opinion expressed on the case's merits. Case-Laws Service Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203514