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2017 (11) TMI 31 - AT - Service TaxPower of Commissioner (A) to remand pursuant to the amendment to Section 35A(3) w.e.f. 11.5.2001 - Refund of unutilized CENVAT credit - Held that: - there is no infirmity in the impugned order remanding the case back to the original authority to consider the claims of the appellant - Tribunal in the case of Anvil cables Pvt. Ltd. [2009 (9) TMI 142 - CESTAT, KOLKATA] has held that even after the amendment the Commissioner (A) has the power to remand - appeal dismissed - decided against appellant.
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