2013 (12) TMI 1626

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....ondent JUDGEMENT Per : B.S.V. Murthy The appeal has been filed on the ground that the Commissioner(Appeals) has no power to remand the matter. In this case, the refund claim filed by the appellant under Notification No.41/2007 as amended by a Notification issued in 2008 has been remanded by the Commissioner(Appeals) on the ground that the date of receipt of service would be relevant whereas the....