https://www.taxtmi.com/caselaws?id=208092 A refund dispute arose over whether the adjudicating authority could be asked to verify supporting documents after the Commissioner (Appeals) allowed refund based on evidence of despatch of goods. The Revenue invoked the amendment to Section 35A(3) of the Central Excise Act, 1944 to argue that the Commissioner (Appeals) had no power of remand. The Tribunal nevertheless found that verification of the documents by the adjudicating authority was necessary and remitted the matter for that purpose, with the Revenue's appeal succeeding. en-us Thu, 24 Feb 2011 00:00:00 +0530 Tue, 15 Nov 2011 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208092 A refund dispute arose over whether the adjudicating authority could be asked to verify supporting documents after the Commissioner (Appeals) allowed refund based on evidence of despatch of goods. The Revenue invoked the amendment to Section 35A(3) of the Central Excise Act, 1944 to argue that the Commissioner (Appeals) had no power of remand. The Tribunal nevertheless found that verification of the documents by the adjudicating authority was necessary and remitted the matter for that purpose, with the Revenue's appeal succeeding. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208092