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2017 (3) TMI 375 - AT - Service TaxPower to remand - refund claim - whether the Commissioner (Appeals) has powers to remand to the adjudicating authority for re-determination of the claim of refund? - Held that: - the order of remand passed by Commissioner (Appeals) having merged with the Final Order passed by the Tribunal dated 03.12.2013, I am of the view, that the present appeal has to be remanded to the Commissioner (Appeals) for the reason that the order passed by the original authority is non est in law - the appeal is allowed by way of remand to Commissioner (Appeals).
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