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2017 (10) TMI 841 - BOMBAY HIGH COURTJurisdiction - power to remand - Whether after passing an order of remand to the Adjudicating Authority for deciding afresh the refund claim of the Appellant, CESTAT could have concluded the issue of entitlement of interest on the refund claim? - Held that: - Once it is an admitted position that it is only the Adjudicating Authority which has jurisdiction to decide whether interest on refund claim should be granted, there was no reason for the CESTAT to have decided the issue of entitlement of the Appellant to claim interest on the refund claim. In fact, the adjudication on the question, whether the Appellant is entitled to refund is not yet made. In the event, the Adjudicating Authority is inclined to grant refund, the fact that at the relevant time necessary documents were not produced by the Appellant, is only a factor to be considered for consideration of the question of grant of interest. However, this factor may not be conclusive. The part of the impugned order by which final adjudication was made by the CESTAT on the issue of entitlement of the Appellant to interest on the refund claim was completely erroneous and therefore, deserves to be set aside - the issue whether the Appellant is entitled to interest on the refund claim is kept open to be decided by the Adjudicating Authority - appeal allowed in part.
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