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2017 (9) TMI 950
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....e a/w Mr. Vishal Jathar i/by India Law Alliance for the Respondent ORDER P.C. 1 Heard the learned counsel appearing for the appellant. The Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench partly allowed the Appeal preferred by the respondent and passed an order of remand to the Adjudicating Authority. Paragraph 5.1 and 5.2 of the impugned judgment and order read thus :....
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....al hearing as well as to submit any additional documents for processing of refund. The Appeals are disposed of by way of remand." 2 The submission of the learned counsel appearing for the appellant is that the impugned order cannot be said to be a simplicitor order of remand as virtually there is a finding recorded by the Appellate Tribunal that the respondent is entitled to refund as prayed. H....