2018 (5) TMI 1305

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....Commr. Manager- For the Respondent Order Per : S.S GARG These two appeals have been filed by the Revenue against the impugned order dated 7.9.2017 passed by the Commissioner (A) whereby the Commissioner (A) has remanded the matter to the original authority to decide the refund claim of the assessee  appellate authority, Tribunal and High Courts. 2.  Since the impugned order i....

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....bmitted that the original authority has rightly rejected the partial refund on the ground that the services relating to Event Manage Service; Management or Business Consultancy Service; Membership and Subscription Sitting Fee and Business Auxiliary services were not among the list of specified services approved by the Unit Approval Committee submitted by the claimant. He further submitted that the....

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.... the refund claim for a quarter and the last day of the quarter has to be considered for determining the limitation in terms of Section 11B. 6.  On the other hand, the learned authorized representative for appellant Shri Harsha S. Rumale, AGM appeared on behalf of the assessee and submitted that the Commissioner (A) has rightly remanded the matter back to the whole issue afresh and is in t....