2017 (3) TMI 375

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..... the Respondent. ORDER The above appeal is filed against the order passed by Commissioner (Appeals) who upheld the rejection of refund passed by the adjudicating authority. 2.  The appellant had filed a refund claim and after due process of law the original authority rejected the refund claim. Against the said order the appellant filed appeal before the Commissioner (Appeals). Vide Order-in .....

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..... (Appeals) dated 30.03.2009, the original authority adjudicated the refund claim denovo and passed an order dated 11.12.2009 on merits rejecting the refund claim. Against this order, the appellant filed appeal before the Commissioner (Appeals) and  vide order impugned herein, the Commissioner (Appeals) upheld the  rejection of refund. Hence this appeal. 4.   On behalf of the a .....

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..... peals) as held by the Tribunal in the Final Order dated 03.12.2013. 5.  Against this, the Ld. AR, reiterated the findings in the impugned order. He submitted that the authorities below have rejected the refund claim on merits. The appellant cannot now put forward the contention that Commissioner (Appeals) has no powers to remand the matter. 6.  I have heard the submissions made before .....

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