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    <title>2015 (4) TMI 1038 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner (Appeals) regarding the admissibility of a refund claim for services related to the export of goods. The Tribunal clarified that sending the case back for processing after a decision on merits did not constitute a remand. The Revenue&#039;s appeal, challenging the Commissioner&#039;s power to remand the matter, was dismissed. Additionally, an issue regarding the incorrect section quoted in the Review order was noted and corrected by the Tribunal.</description>
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      <description>The Tribunal upheld the decision of the Commissioner (Appeals) regarding the admissibility of a refund claim for services related to the export of goods. The Tribunal clarified that sending the case back for processing after a decision on merits did not constitute a remand. The Revenue&#039;s appeal, challenging the Commissioner&#039;s power to remand the matter, was dismissed. Additionally, an issue regarding the incorrect section quoted in the Review order was noted and corrected by the Tribunal.</description>
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