TMI Blog2017 (9) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal vide Final Order had remanded the matter for the entire refund claim of ₹ 20,87,729/- - Held that: - as the Tribunal remanded the matter to the Commissioner (Appeals) in respect of Refund of ₹ 10,40,192/-, it is appropriate, that the Commissioner (Appeals) would examine the contention of the appellant as stated in the Rectification of Mistake application - ROM application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 20,87,729/-. There is no discussion in the Final Order of the Tribunal in respect of refund of ₹ 10,40,192/- which was remanded to the Commissioner (Appeals). For the proper appreciation of the case, the relevant portion of the appeal filed by the Revenue are reproduced below: 8. This is a fact that the subject refund claim arose after finalization of provisional assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority, was bad in law, for the reasons that i) no show cause notice was issued for that purpose, ii) no discussion was made regarding basis of and grounds of rejection, iii) taking up of new fresh issue for the first time iv) not deciding matter as per guidelines given by Hon ble CESTAT appears to be not proper, in as much as the CESTAT s remand order dated 20.1.05 cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of M/s. National Thermal Power Company Ltd. [1998(099) ELT200(SC)]. 4. I find that the Tribunal in Final Order dated 27.12.2016 had discussed the matter in detail. After considering the submission of both the sides, I find that the following words should be incorporated in the Final Order dated 27.12.2016 for the purpose of more clarity of the order : a) In paragraph-1, in the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate, that the Commissioner (Appeals) would examine the contention of the appellant as stated in the Rectification of Mistake application. 6. The application filed by the applicant/appellant is disposed of with the above observation. (Operative portion of the order already pronounced in the open court) - - TaxTMI - TMITax - Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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