TaxTMI 
TaxTMI 
2015 (12) TMI 61
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....y discrepancy found in the refund application or documents filed by the party has to be communicated to the concerned party within 10 working days of initial receipt of refund claim. In the facts and circumstances, an appeal was preferred against the Order-in-Original before the Commissioner (Appeals) by the assessee. The Commissioner (Appeals) annulled the Order-in-Original and directed the original adjudicating authority to pass a fresh order after providing reasonable opportunity to the assessee. 2. The grounds taken by the Revenue are that the impugned order of the Commissioner (Appeals) is against the spirit of law explained by the Hon'ble Supreme Court in the case of MIL India Ltd. Vs. CC - 2007 (210) ELT 188 (SC), wherein the Ho....
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....g authority without issuing show-cause notice or deficiency memo, although accepted the claim on merits, vide ex-parte order, have transferred the amount of refund to the Consumer Welfare Fund under Section 27(2) of the Customs Act observing that the appellant have failed to establish the claim of unjust enrichment. Further, the assessee relies on the ruling of the Hon'ble Gujarat High Court in the case of Commissioner of Central Excise Vs. Medico Lab - 2004 (173) ELT 117 (Guj), wherein the Hon'ble High Court referring to the ruling of the Hon'ble Supreme Court in the case of UOI Vs. Umesh Dhaimode - 1998 (98) ELT 584 (SC) have held that Commissioner (Appeals) continues to have the power to remand after observing the provision....
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....ettled by the decision of Hon'ble Supreme Court in the case of Umesh Dhaimode (supra) order dated 13.2.1997. The Hon'ble Supreme Court has held as follows in favour of the assessee: - "2. As the order under appeal itself notes, the? aforesaid provision vested the appellate authority with powers to pass such order as it deemed fit confirming, modifying or annulling the decision appealed against. An order of remand necessarily annuls the decision which is under appeal before the appellate authority. The appellate authority is also invested with the power to pass such order as it deems fit. Both these portions of the aforesaid provision, read together, necessarily imply that the appellate authority has the power to set aside the deci....