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CCE (ICD), New Delhi Versus M/s Infres Methodex Ltd. - 2012 (1) TMI 56 - CESTAT, NEW DELHI - Customs

Power of Commissioner(Appeals) to remand the matter u/s 122A of the Customs Act, 1962 - refund claim Held that - The power to remand the matter is specifically withdrawn u/s 122(A) of the Customs Act,................

............ remand the matter is specifically withdrawn under Section 122(A) of the Customs Act, 1962 and it is also held by the Supreme Court in the case of Mil India Ltd. vs. CCE, Noida reported as 2007 (210) ELT 188. In view of the above decision of the Hon ble Supreme Court I find merit in the contention of the revenue that Commissioner (Appeals) as no power to remand the matter hence the impugned order is not sustainable in this regar,. hence set aside. 5. I find that the refund claim filed by the respondent was rejected by the adjudicating authority and documents produced before the Commissioner (Appeals) requires verification. Therefore, the matter is remanded to the adjudicating authority who will decide the matter afresh after taking into consideration the documents produced by the respondent and after affording an opportunity of hearing to the respondent. The appeal is disposed of by way of remand and stay petition gets disposed of in the above terms. (Dictated and pronounced)


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