https://www.taxtmi.com/caselaws?id=774078 The Tribunal upheld the Commissioner (Appeals)'s jurisdiction to remand matters to adjudicating authorities post-amendment to Section 35A of the Central Excise Act, 1944. Revenue challenged the remand order claiming the Commissioner (Appeals) lacked authority to remand and must decide appeals on merits. The Tribunal relied on SC precedent in Union of India v. Umesh Dhaimode, holding that power to "confirm, modify or annul" decisions includes inherent remand authority. The remand order regarding export service refund claims was deemed valid for factual verification purposes, and Revenue's appeal was dismissed. en-us Thu, 05 Dec 2024 00:00:00 +0530 Wed, 25 Jun 2025 17:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774078 The Tribunal upheld the Commissioner (Appeals)'s jurisdiction to remand matters to adjudicating authorities post-amendment to Section 35A of the Central Excise Act, 1944. Revenue challenged the remand order claiming the Commissioner (Appeals) lacked authority to remand and must decide appeals on merits. The Tribunal relied on SC precedent in Union of India v. Umesh Dhaimode, holding that power to "confirm, modify or annul" decisions includes inherent remand authority. The remand order regarding export service refund claims was deemed valid for factual verification purposes, and Revenue's appeal was dismissed. Case-Laws Service Tax Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774078