https://www.taxtmi.com/caselaws?id=208583 The Appellate Tribunal CESTAT, New Delhi set aside the remand order by the Commissioner (Appeals) under Section 122A of the Customs Act, 1962, ruling it unsustainable. The Tribunal found that the power to remand the matter was withdrawn under the amended provision of the Act. The case involved a refund claim rejected by the adjudicating authority, with documents later submitted before the Commissioner (Appeals) for verification. The matter was remanded for a fresh decision, allowing an opportunity for a hearing, and the appeal was disposed of through remand, resolving the stay petition. en-us Wed, 04 Jan 2012 00:00:00 +0530 Fri, 20 Jan 2012 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208583 The Appellate Tribunal CESTAT, New Delhi set aside the remand order by the Commissioner (Appeals) under Section 122A of the Customs Act, 1962, ruling it unsustainable. The Tribunal found that the power to remand the matter was withdrawn under the amended provision of the Act. The case involved a refund claim rejected by the adjudicating authority, with documents later submitted before the Commissioner (Appeals) for verification. The matter was remanded for a fresh decision, allowing an opportunity for a hearing, and the appeal was disposed of through remand, resolving the stay petition. Case-Laws Customs Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208583