9911796707
TMI Blog2012 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal of the department is directed against an order by the Commissioner (Appeals) on an appeal by the respondent (assessee). The respondent had filed two refund claims with the original authority claiming refund of unutilized CENVAT credit of service tax paid on certain taxable services which were claimed to be input services availed for export of output services. The total amount claimed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the above order of the Commissioner (Appeals) is that the order was passed without jurisdiction inasmuch as the appellate authority did not have the power of remand. In this connection, the appellant has relied on the Supreme Court s judgment in MIL India Ltd. vs. CCE, Nodia: 2007 (210) E.L.T. 188 (S.C.) wherein it was held that the power of remand by the Commissioner (Appeals) had been tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground. 5. At the same time, the reason found by the learned Commissioner (Appeals) for de novo adjudication of the refund claim has to be appreciated. When the order-in-original in this case was passed by the Deputy Commissioner, the Board s circular was not in existence. The circular was taken note of by the appellate authority. On our part, we also note that the circular prescribed a procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee s claim for refund of Rs.39,06,756/- has to be re-adjudicated by the original authority in terms of the Board s circular. Needless to say that the claimant should be given a reasonable opportunity of producing Chartered Accountant s certificate and of being personally heard. To enable the original authority to do so, we set aside the impugned order and allow this appeal by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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