https://www.taxtmi.com/caselaws?id=207773 Where refund entitlement has already been accepted on merits but the record is incomplete, the matter may be restored to the original adjudicating authority for fresh examination of admissibility on the basis of the missing documents. The appellate authority's favourable findings on wrong notification reference and ineligibility of terminal handling charges were left undisturbed and remained binding below. The remand was limited to deciding the refund claim after considering the relevant documents, so the merits findings attained finality while factual verification on admissibility was reopened at the original stage. en-us Mon, 01 Aug 2011 00:00:00 +0530 Tue, 22 Nov 2011 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207773 Where refund entitlement has already been accepted on merits but the record is incomplete, the matter may be restored to the original adjudicating authority for fresh examination of admissibility on the basis of the missing documents. The appellate authority's favourable findings on wrong notification reference and ineligibility of terminal handling charges were left undisturbed and remained binding below. The remand was limited to deciding the refund claim after considering the relevant documents, so the merits findings attained finality while factual verification on admissibility was reopened at the original stage. Case-Laws Service Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207773