2011 (11) TMI 134

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....esh Haavanur, SDR, for the revenue Mr. Harish, Advocate, for the respondent Per:  P.G. Chacko These applications filed by the department (appellant) seeks stay of operation of the impugned orders. After hearing both sides, we are of the view that the appeals itself require to be finally disposed of at this stage. Accordingly, after rejecting the stay applications, we proceed to deal ....

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....f the original authority and accordingly preferred appeals to the Commissioner (Appeals). Learned Commissioner (Appeals) considered the Board's Circular No. 120/01/2010 dated 19.01.2010 which had clarified that the amount to be refunded under Rule 5 ibid required to be quantified on the basis of chartered accountant's certificate. The appellate authority accordingly set aside the relevant orders-i....

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....ound that the impugned orders were passed without jurisdiction inasmuch as the Commissioner (Appeals) did not have the power of remand.  In this connection, the appellant has relied on the Hon'ble Supreme Court's judgment in the case of MIL India Ltd. Vs. CCE, Noida 2007 (210) E.L.T. 188 (S.C). Learned SDR has also cited the Tribunal's decision in the case of CCE, Noida Vs. Orient Crafts Ltd.....

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....ssue relating to nexus between input services and output services and only the re-quantification of refunds in terms of the Board's circular was left to be done by the lower authority. It is further submitted that the respondent has since obtained the refunds on the basis of orders passed by the original authority pursuant to the order of the Commissioner (Appeals). 4. After considering the sub....