https://www.taxtmi.com/caselaws?id=205071 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. en-us Fri, 01 Oct 2010 00:00:00 +0530 Fri, 03 Jun 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205071 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. Case-Laws Service Tax Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205071