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2015 (4) TMI 1038 - CESTAT NEW DELHI

2015 (4) TMI 1038 - CESTAT NEW DELHI - 2015 (323) E.L.T. 615 (Tri. - Del.) - Denial of refund claim - services received for export of the goods under Notification No. 17/09 ST dated 7.7.09 - Held that:- Commissioner (Appeals) has given clear cut finding that on merits, respondent is entitled to refund claim and sent 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 a .....

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s not correct. In these circumstances, I do not find any merit in the Revenue’s appeal - Decided against Revenue. - Excise Appeal No. 50961 of 2014- (SM) - Final Order No. A/ 51420 /2015-Ex(SM) - Dated:- 8-4-2015 - Shri Ashok Jindal, Member (Judicial), J. For the Petitioner : Shri V P Batra, AR For the Respondent : None ORDER Per Ashok Jindal : The Revenue is in appeal against the impugned order wherein learned Commissioner (Appeals) has held that refund claim filed by the respondent is admissib .....

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rned Commissioner (Appeals) on merits and thereafter he held that refund claim is admissible and be processed accordingly. Against the said order, Revenue is in appeal on the ground that Commissioner (Appeals) has no power to remand the matter. 3. The learned AR appearing on behalf of the Revenue submits that learned Commissioner (Appeals) has decided the issue on merits but has sent the matter back to the adjudicating authority for processing the refund claim. As per the grounds of appeal, he s .....

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