2015 (4) TMI 1038

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.... For the Respondent : None ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) has held that refund claim filed by the respondent is admissible on merits and being processed accordingly. 2. The facts of the case are that for the period January, 2010 to March, 2010 and June, 2011 to September, 2011, the respondent filed the refund....

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....ppeal, he submits that matter has been remanded to the adjudicating authority by learned Commissioner (Appeals) who has no power to pass such order and same is not sustainable. He further submits that the Committee of Commissioners has not quoted the proper section while passing the Review order No. 8/2014 dated 4.4.2014, wherein the provisions are mentioned as Section 35 A(3) of the CEA, 1944 whe....

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....ntion of the revenue is that process of refund claim sent to the lower authority is a remand of the appeal is not correct. Infact the understanding of the remand order by the departmental officer is very unfortunate to understand that if the case has been decided on merits and same is sent to lower authority for processing the same and if it is remand option for deciding and the department would a....