https://www.taxtmi.com/caselaws?id=190897 The note addresses the scope of appellate power in refund disputes where the issue involves interpretation of law. It states that, in such matters, the Commissioner (Appeals) should decide the refund claim on merits rather than remand it to the original authority. The commentary treats remand as inappropriate where the appellate forum is able to adjudicate the legal controversy directly. The stated effect is that the remand was set aside and the refund issue was required to be determined on merits. en-us Tue, 03 Dec 2013 00:00:00 +0530 Wed, 08 Mar 2017 10:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190897 The note addresses the scope of appellate power in refund disputes where the issue involves interpretation of law. It states that, in such matters, the Commissioner (Appeals) should decide the refund claim on merits rather than remand it to the original authority. The commentary treats remand as inappropriate where the appellate forum is able to adjudicate the legal controversy directly. The stated effect is that the remand was set aside and the refund issue was required to be determined on merits. Case-Laws Service Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190897