2011 (11) TMI 39

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Singla, Jt. CDR for appellant Mr. Harish Bindumadhavan, Advocate for respondent PER  P.G. CHACKO After rejecting the stay application, we take up the appeal of the department for final hearing. The appeal is directed against an order passed by the Commissioner (Appeals) allowing, in principle, certain refund claim and sending the matter to the lower authority for re-quantification ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rities to quantify the amount for refund under Rule 5 ibid on the basis of Chartered Accountant's certificate to be produced by the claimant, remanded the matter to the lower authority for re-quantification of the amount for refund. It is this order which is under challenge in the Revenue's appeal on the ground that the Commissioner (Appeals) did not have the power of remand.The learned Jt. CDR re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the Commissioner (Appeals). 2. After considering the submissions, we are in  agreement with the view expressed by the learned Counsel. The impugned order clearly discloses findings on the substantive issue. The learned Commissioner (Appeals) held that nexus was established between the input service and the output service. The limited purpose for which the case was sent back was to re-....