https://www.taxtmi.com/caselaws?id=339872 The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a fresh decision on the refund claim. The Tribunal held that the Commissioner (Appeals) did not have the power to remand initially and that the order passed by the adjudicating authority was unsustainable as it did not consider the Final Order of the Tribunal. The Tribunal found that the order of remand had merged with the Final Order of the Tribunal, necessitating a remand to the Commissioner (Appeals) for a proper decision on the refund claim. en-us Tue, 31 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339872 The Tribunal allowed the appeal by remanding the matter to the Commissioner (Appeals) for a fresh decision on the refund claim. The Tribunal held that the Commissioner (Appeals) did not have the power to remand initially and that the order passed by the adjudicating authority was unsustainable as it did not consider the Final Order of the Tribunal. The Tribunal found that the order of remand had merged with the Final Order of the Tribunal, necessitating a remand to the Commissioner (Appeals) for a proper decision on the refund claim. Case-Laws Service Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339872