2015 (12) TMI 485

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Addl. Commissioner (AR), for the Respondent. ORDER The matter is listed for maintainability under newly inserted Section 35F of the Central Excise Act, 1944 read with Section 86 of Finance Act, 1994. 2. In this case, initially, the refund claim was sanctioned by the adjudicating authority on appeal filed by the Revenue and the same has been set aside by the learned Commissioner (Appeals)....