2012 (1) TMI 56

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....p; Heard both sides.   2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) had remanded the matter to the adjudicating authority to decide the matter after affording an opportunity to the appellant for hearing. The contention of the revenue is that as per the amended provision of Section 122A of the Customs Act,....

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....f the revenue that Commissioner (Appeals) as no power to remand the matter hence the impugned order is not sustainable in this regar,. hence set aside.   5. I find that the refund claim filed by the respondent was rejected by the adjudicating authority and documents produced before the Commissioner (Appeals) requires verification. Therefore, the matter is remanded to the adjudicating autho....