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2016 (7) TMI 486 - AT - CustomsPower of Commissioner (Appeals) to remand the matter back to the Original Adjudicating Authority. - Refund - Held that:- Commissioner (Appeals) has power to remand the matter back to the Original Authority with direction for de-novo adjudication. We dismiss the appeal filed by Revenue. We direct the Original Adjudicating Authority to follow the direction given in impugned order and dispose of the mater, within 60 days of receipt of this order. - Decided against the revenue.
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