https://www.taxtmi.com/caselaws?id=215785 The Tribunal held that the power of remand by the Commissioner (Appeals) under Section 35A of the Finance Act, 1994, was removed by an amendment, agreeing with the Commissioner (Appeals) but remanding the matter for a fresh decision. It was also concluded that post-amendment, the Commissioner (Appeals) lacks the authority to remand cases. The case involved a refund claim of service tax for export of goods, with the Tribunal emphasizing the need for a re-examination by the lower authority. The issue of correlating input invoices with export documents for the refund claim was discussed, leading to a remand for a fresh order after considering relevant case laws and circulars. en-us Wed, 11 Jul 2012 00:00:00 +0530 Fri, 18 Jan 2013 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215785 The Tribunal held that the power of remand by the Commissioner (Appeals) under Section 35A of the Finance Act, 1994, was removed by an amendment, agreeing with the Commissioner (Appeals) but remanding the matter for a fresh decision. It was also concluded that post-amendment, the Commissioner (Appeals) lacks the authority to remand cases. The case involved a refund claim of service tax for export of goods, with the Tribunal emphasizing the need for a re-examination by the lower authority. The issue of correlating input invoices with export documents for the refund claim was discussed, leading to a remand for a fresh order after considering relevant case laws and circulars. Case-Laws Service Tax Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215785