2017 (10) TMI 85

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....al filed by the revenue is whether the learned Commissioner (Appeals) vide the impugned order, have rightly remanded the matter to the Deputy Commissioner to hear the respondent-assessee and dispose of the objections with respect to the rebate claim, in accordance with law. 3. Heard the parties. 4. We find that the learned Commissioner (Appeals) have recorded the following observations and findings: "8. I proceed to take up the case for final decision. It is observed that the rebate claim was rejected by the adjudicating authority without giving the appellant an opportunity to present their case. As evident, the appellant were asked to appear for personal hearing either on 29.04.2010 or 30.04.2010 through the letter dated 27.04.201....

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....pear to be devoid of merit. The Adjudicating authority was thus, nowhere in the position to judiciously decide the aspect of admissibility of the rebate claim in the absence of any clarification/submission from the appellant. 8.3 In view of the foregoing discussion, I am left with no alternative, but to remand the matter to the adjudicating authority for de-novo proceedings with the direction that the rebate claim may be checked in the light of the procedure, conditions etc. provided in the relevant Notification No.11/2005-ST dated 19.04.2005, Rule-3 of the Export of Service Rules, 2005 and pass a well reasoned order incorporating the rationale for observations made in respect of the admissibility of the rebate claim after observing the ....