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CCE (ICD), New Delhi Versus M/s Infres Methodex Ltd. - 2012 (1) TMI 56 - CESTAT, NEW DELHI
Power of Commissioner(Appeals) to remand the matter u/s 122A of the Customs Act, 1962 - refund claim Held that - The power to remand the matter is specifically withdrawn u/s 122(A) of the Customs Act, 1962 and it is also upheld in case of Mil India Ltd. vs. CCE (2007 - TMI - 1196 - Supreme Court Of India). Thus, the impugned order is not sustainable. - It is found that claim of refund was rejected by the adjudicating authority and documents produced before the Commissioner (Appeals) requires ver....... + More