2016 (7) TMI 486

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....pondent : Shri Anupam Mishra (Advocate) ORDER Present appeals filed by Revenue against the Order-in-Appeal No. 300/CUS/APPL/Noida/2010 dated 24/09/2010 passed by the Commissioner (Appeals) Customs, Central Excise & Service Tax, Noida. 2. The brief facts of the case are that the Respondent filed a refund claim of Rs. 2,84,26,142/- under Notification No. 102/2007-Cus dated 14/09/2007. The Origina....

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....ment in Section 128A of the Customs Act, 1962 since the said amendment has taken away power to remand from Commissioner (Appeals). The Revenue has relied on Hon'ble Supreme Court ruling in the case of MIL India Ltd. Vs. Commissioner of Central Excise, NOIDA reported in 2007(210) E.L.T. 188 (S.C.) and contended that Commissioner (Appeals) does not have power to remand the matter. Further, Revenue p....