Home Case Index All Cases Customs Customs + AT Customs - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 490 - CESTAT AHMEDABADRefund of the Clean Energy Cess paid by them in cash in addition to the debits made through DEPB scrips - Power of Commissioner (Appeals) to remand. Refund of the Clean Energy Cess paid by them in cash in addition to the debits made through DEPB scrips - HELD THAT:- It is noticed that revenue has field cross objections on the ground that the Commissioner (Appeals) has no power to remand. The Commissioner (Appeals) has not dealt with the issue on merits. While remanding the Commissioner (Appeals) has observed I find that the adjudicating authority had concluded that their application for revalidating the DEPB licence is lying alive before the PRC. I find the aforesaid facts and issues need proper verification and re examination by the original authority - thus, It is seen that the Commissioner (Appeals) has not examined the issue on merits and therefore the said order cannot be sustained. Power of Commissioner (Appeals) to remand - HELD THAT:- The issue becomes infructuous, as there was no need to remand the matter. The Commissioner (Appeals) to decide the issue on merit - the order ser aside and matter remitted back to the Commissioner (Appeals) to decide the issue of the refund on merits. Appeal disposed off.
|