2013 (2) TMI 78

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....ed against the impugned orders No. 76 to 81/2011(STC)/K.ANPAZHAKAN/Commr.(A)/Ahd, dt.04.04.11 which have remanded the matter back to the adjudicating authority for reconsideration.   2. The relevant facts that arise for consideration are the appellant herein had filed various refund claims. The adjudicating authority instead of issuing the show cause notice for rejecting the refund claim had....

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....nt has not filed any appeal against such a view which is in the favour of the assessee on the drawback issue but first appellate authority on the other ground as to the merits of the issue, set aside the impugned order and remanded the matter back to the adjudicating authority to reconsider the issue afresh.   4. Against these orders the assessee is before the Tribunal.   5. Heard both....