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2012 (6) TMI 196 - CESTAT, AHMEDABADChallenging the powers of first appellate authority - the first appellate authority has remanded the matter back to the adjudicating authority - Held that:- The issue involved in this case is regarding refund of amounts claimed by the assessee and the adjudicating authority didn't considered the evidences on record and didn't called for more evidences from the appellant before disposing the refund claim - thus the errors are correctly pointed out by the first appellate authority and the case is remanded back to be decided afresh following the principles of natural justice.
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