https://www.taxtmi.com/caselaws?id=190897 Appellate power in a refund dispute required the Commissioner (Appeals) to decide the legal issue on its merits rather than remand it to the original authority. Where the controversy turns on interpretation of law, a send-back is inappropriate if the appellate authority can adjudicate the matter. The remand was set aside, and the Commissioner (Appeals) was directed to determine the refund claim on merits; the appeal succeeded. 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 Appellate power in a refund dispute required the Commissioner (Appeals) to decide the legal issue on its merits rather than remand it to the original authority. Where the controversy turns on interpretation of law, a send-back is inappropriate if the appellate authority can adjudicate the matter. The remand was set aside, and the Commissioner (Appeals) was directed to determine the refund claim on merits; the appeal succeeded. Case-Laws Service Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190897