https://www.taxtmi.com/caselaws?id=213876 The Tribunal allowed the Revenue's appeal against a remand order by the first appellate authority regarding a refund claim. The Tribunal held that the first appellate authority lacked the power to remand the matter but directed the adjudicating authority to consider the evidence on record or call for more evidence before deciding on the refund claim. The impugned order was set aside, and the appeal was allowed by way of remand to the adjudicating authority to ensure the principles of natural justice were followed. en-us Fri, 25 May 2012 00:00:00 +0530 Fri, 08 Jun 2012 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213876 The Tribunal allowed the Revenue's appeal against a remand order by the first appellate authority regarding a refund claim. The Tribunal held that the first appellate authority lacked the power to remand the matter but directed the adjudicating authority to consider the evidence on record or call for more evidence before deciding on the refund claim. The impugned order was set aside, and the appeal was allowed by way of remand to the adjudicating authority to ensure the principles of natural justice were followed. Case-Laws Central Excise Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213876