2010 (10) TMI 527

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....lant. Shri P.K. Shetty, Advocate, for the Respondent. [Order].  - Heard the Departmental Representative and the learned advocate for the respondent. 2. This appeal arises from the order dated 19-2-2010 passed by the Commissioner (Appeals), Mumbai. By the impugned order the order passed by the original authority has been set aside. The only ground the impugned order is sought ....

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....estricted to only two items in the appeal. The first is relating to the services of CHA. These services were availed during the period 2-4-2008 to 20-5-2008. The copies of the bills of CHA submitted by the appellants in the appeal show the Shipping Bill Nos. and date, description of export goods; number and date of export invoice and the details of the charges collected by the CHA. Therefore, the ....

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....ed two paragraphs discloses that on the one hand Commissioner (Appeals) has held that the rejection of refund claim in relation to CHA as well as commission was not correct and at the same time it has been held that the claim has to be sanctioned after necessary verification. In other words, the findings arrived at by the original authority in relation to these two claims have been found fault wit....

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.... claim of the respondent in relation to the above said two issues and not to leave the matter for verification by the adjudicating authority. 6. On the above ground itself the impugned order in that regard is not sustainable and is liable to be set aside and the matter remanded to the Commissioner (Appeals) to do the needful. It is made clear that I have not expressed any opinion on the fi....