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2016 (7) TMI 486 - CESTAT ALLAHABAD

2016 (7) TMI 486 - CESTAT ALLAHABAD - TMI - Power of Commissioner (Appeals) to remand the matter back to the Original Adjudicating Authority. - Refund - Held that:- Commissioner (Appeals) has power to remand the matter back to the Original Authority with direction for de-novo adjudication. We dismiss the appeal filed by Revenue. We direct the Original Adjudicating Authority to follow the direction given in impugned order and dispose of the mater, within 60 days of receipt of this order. - Decide .....

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a. 2. The brief facts of the case are that the Respondent filed a refund claim of ₹ 2,84,26,142/- under Notification No. 102/2007-Cus dated 14/09/2007. The Original Authority through its order dated 23/12/2010 allowed refund of ₹ 2,73,33,637/- (Rupees Two Crores Seventy Three Lac Thirty Three Thousand Six Hundred & Thirty Seven only) and rejected the claim for refund to the extent of ₹ 10,92,505/- in respect of three Bills of Entry details of which are given in impugned Ord .....

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e Customs Act, 1962 since the said amendment has taken away power to remand from Commissioner (Appeals). The Revenue has relied on Hon ble Supreme Court ruling in the case of MIL India Ltd. Vs. Commissioner of Central Excise, NOIDA reported in 2007(210) E.L.T. 188 (S.C.) and contended that Commissioner (Appeals) does not have power to remand the matter. Further, Revenue prayed for setting-aside the impugned order. 4. Heard both the appellants and respondents. 5. Ld. Departmental Representative r .....

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