https://www.taxtmi.com/caselaws?id=295095 After the 11.05.2001 amendment to Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) had no power to remand a refund matter to the adjudicating authority, so the remand order was not sustainable in law. The Tribunal treated the remand issue as settled and confined its decision to that jurisdictional question. As the refund claim had not been finally examined on merits, the matter was restored for fresh adjudication by the adjudicating authority in accordance with law and within the time directed. en-us Mon, 13 Jan 2020 00:00:00 +0530 Wed, 19 May 2021 08:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295095 After the 11.05.2001 amendment to Section 35A(3) of the Central Excise Act, 1944, the Commissioner (Appeals) had no power to remand a refund matter to the adjudicating authority, so the remand order was not sustainable in law. The Tribunal treated the remand issue as settled and confined its decision to that jurisdictional question. As the refund claim had not been finally examined on merits, the matter was restored for fresh adjudication by the adjudicating authority in accordance with law and within the time directed. Case-Laws Central Excise Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295095