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2012 (1) TMI 56 - CESTAT, NEW DELHI
CCE (ICD), New Delhi Versus M/s Infres Methodex Ltd.
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matter u/s 122A of the Customs Act, 1962 - refund claim – Held that:- The power to remand the matter is specifically withdrawn u/s 122(A) of the Customs Act, 1962 and it is also upheld in case of Mil India Ltd. vs. CCE (2007 - TMI - 1196 - Supreme Court Of India). Thus, the impugned order is not sustainable.
It is found that claim of refund 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. Appeal is disposed of by way of remand.