2012 (8) TMI 287

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....  [Order per: P.G. Chacko]. This appeal of the department is directed against an order by the Commissioner (Appeals) on an appeal by the respondent (assessee). The respondent had filed two refund claims with the original authority claiming refund of unutilized CENVAT credit of service tax paid on certain taxable services which were claimed to be input services availed for export of output ....

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....e only ground raised by the appellant against the above order of the Commissioner (Appeals) is that the order was passed without jurisdiction inasmuch as the appellate authority did not have the power of remand. In this connection, the appellant has relied on the Supreme Court s judgment in MIL India Ltd. vs. CCE, Nodia: 2007 (210) E.L.T. 188 (S.C.) wherein it was held that the power of remand by ....

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....rder is liable to be set aside on this sole ground. 5. At the same time, the reason found by the learned Commissioner (Appeals) for de novo adjudication of the refund claim has to be appreciated. When the order-in-original in this case was passed by the Deputy Commissioner, the Board s circular was not in existence. The circular was taken note of by the appellate authority. On our part, we also....