2011 (2) TMI 33

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....Advocate for the respondent   Per P.Karthikeyan   This appeal filed by the Revenue seeks to vacate the impugned order on the ground that the Commissioner (Appeals) could not have remanded the dispute for a fresh adjudication by the original authority in view of the provisions contained in Section 35A(3) of the Central Excise Act 1944 made applicable to the Finance Act 1994 (the Act....

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....the respondents were entitled to refund of Rs. 2,54,252/- relatable to Telecom and Internet Service, Courier Service, Renting of Immovable Property service and Maintenance and Repair Service. He held that respondents were not eligible for refund of credit relatable to Maintenance and Repair Service other than in relation to computers, Business Support Service, CHA Service, Security Agency Service ....

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....t the instant appeal is infructuous and may be rejected. He also submits that the only ground raised to challenge the impugned order is that the Commissioner (Appeals) does not have powers of remand.   3. I have also heard the learned JDR who reiterates the grounds raised in the appeal. Learned JDR submits that the Commissioner (Appeals) did not have powers of remand and that the impugned ....