2012 (1) TMI 56

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..... 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 verification. Therefore, the matter is remanded to the adjudicating authority who will decide the matter afresh after taking into consideration the documents produced by the respondent. Appeal is disp .....

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..... duced in support of the refund claim. All the documents were produced before the Commissioner (Appeals). 4. I find that the Commissioner (Appeals) has remanded the matter to the adjudicating authority to decide the matter afresh after taking into consideration the documents produced by the respondent. The power to remand the matter is specifically withdrawn under Section 122(A) of the Customs .....

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