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2021 (9) TMI 451 - AT - Service TaxRefund claim - rejection on the ground of time limitation - power of Commissioner (Appeals) to remand the case - HELD THAT:- From the impugned order it is quite evident that the adjudicating authority has rejected the refund claim on ground of limitation, without consideration of the same on merits. Since Commissioner (Appeals) has in the impugned order arrived at the finding that the refund claim could not have been rejected on the ground of limitation, he had no option but to allow the opportunity to the original authority for consideration of the refund claim on merits. This finding of the Commissioner (Appeal) on the issue of limitation has not been challenged by the revenue in the appeal filed. Even if it is held that Commissioner (Appeal) could not have remanded the matter back following the decisions of Hon’ble Apex Court in MIL INDIA LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2007 (3) TMI 8 - SUPREME COURT] and Hon’ble Punjab & Haryana High Court in Commissioner of Customs Amritsar v/s Enkay (India) Rubber Co Pvt Ltd. [2007 (3) TMI 276 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH], referred to by revenue in the appeal filed, then also we remand the matter for decision by the adjudicating authority on merits as have been done by the Commissioner (Appeals). It is nobody's case that, there are no power to do so. The end of justice will be met if the appeal filed by Revenue is allowed to the extent that the Commissioner (Appeals) could not have remanded the matter back - appeal allowed by way of remand.
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