TMI Blog2015 (4) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... nt the matter back to the adjudicating authority for processing the claim. The contention of the revenue is that process of refund claim sent to the lower authority is a remand of the appeal is not correct. Infact the understanding of the remand order by the departmental officer is very unfortunate to understand that if the case has been decided on merits and same is sent to lower authority for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is admissible on merits and being processed accordingly. 2. The facts of the case are that for the period January, 2010 to March, 2010 and June, 2011 to September, 2011, the respondent filed the refund claims of the services received for export of the goods under Notification No. 17/09 ST dated 7.7.09. The adjudicating authority denied the refund claim for the services of transport charges of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the Committee of Commissioners has not quoted the proper section while passing the Review order No. 8/2014 dated 4.4.2014, wherein the provisions are mentioned as Section 35 A(3) of the CEA, 1944 whereas the proper section is 85 (5) of the Finance Act, 1994. He further submits that as prayer made in the Review order for setting aside the impugned order, he is having same stand while argui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l officer is very unfortunate to understand that if the case has been decided on merits and same is sent to lower authority for processing the same and if it is remand option for deciding and the department would act to remand only. Therefore, understanding of the departmental officer as well as learned AR that if refund claim is allowed and send to the lower authority for processing the same amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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