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2011 (8) TMI 548 - CESTAT, AHMEDABADRefund claim - under Notification No. 17/2009-ST dated 07.07.2009 - appellant failed to submit supporting documents - Apparently when the refund claim was rejected appellants should have asked for the documents back and submitted all the papers supporting the refund claim along with the appeal memo before the learned Commissioner (Appeals) in which case he could have decided the admissibility of refund also - A peculiar situation appears to have arisen because the Commissioner (Appeals) does not have the powers to remand and therefore, he has chosen to reject the appeal - Since on merits the Commissioner (Appeals) has already taken a view regarding eligibility of refund of service tax paid and on terminal handling charges also he has taken a favourable view, which are not under challenge by the Revenue, on merits appellants have already succeeded - Appeals are disposed of by way of remand.
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