2011 (2) TMI 922

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....fund of service tax paid on the export services claimed by the appellants, in terms of Notification No. 41/07-ST dated 06.10.07, on the ground that part of the claim was not substantiated with relevant documents and part of the claim has been filed after the period six months prescribed for claiming the refund in terms of the said Notification. On appeal by the party, the Commissioner (A) has rema....

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.... these submissions were not made before the original authority and the Commissioner (A). 4. The Ld. SDR submits that part of the claim has been directed to be to be reconsidered by the original authority in terms of the order of the Commissioner (A). The Commissioner (A) has no power to remand the matter. Therefore, the issue raised now in the present appeal can also be considered afresh by the....