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Commissioner (Appeals) Can Remand Service Tax Refund Cases to Adjudicating Authority; Order Upheld as Correct.

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....Jurisdiction - power of Commissioner (Appeals) to remand back the matter - case of Refund of Service Tax - it is settled that the Commissioner (Appeals) has power to remand the matter to Adjudicating Authority. Accordingly, there are no error in the order of the Commissioner (Appeals) therefore the same is upheld - AT....

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