2017 (11) TMI 31

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....asivamurthy. N.K, AR - For the Respondent ORDER Appellants have files these two appeals against the common impugned order dated 19.12.2014 whereby the Commissioner (A) after considering all the submissions of the appellant has remanded the refund claims back to the original authority with direction to examine the entire claim afresh as per the directions given by him. The details of refund c....

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....ncies and shortcomings noticed by the authorities during the verification and also for non-production of certain documents / information. After following the due process of law, the Assistant Commissioner rejected the refund claim on the ground that the appellants failed to submit the registration certificate and also did not file the relevant service tax returns. Aggrieved by the said order, appe....

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....efore, the impugned order remanding the refund claims to the original authority is not sustainable in law. 6.   On the other hand, the learned AR defended the impugned order and submitted that it has now been settled by various decisions of the Tribunal and the High Court holding that even after the amendment to Section 35A of Central Excise Act, the Commissioner (A) has the power of ....