2011 (1) TMI 94 - AT - Customs

Refund claim - authority had granted refund - Revenue went up in appeal to the Commissioner (Appeals) who dismissed the appeal of the Revenue on the ground that the grounds of appeal of the Revenue have been drafted subsequent to review order and the grounds of appeal did not exist at that time and this shows that the review order issued without any application of mind - ground on which the Commissioner (Appeals) has decided the case against the Revenue is erroneous Order set aside - appeal allowed by way of remand

Summary

The Appellate Tribunal CESTAT, Chennai granted refund to the assessee, but the Revenue appealed to the Commissioner (Appeals) who dismissed the appeal due to grounds being drafted after the review order. The Tribunal found that the grounds of appeal existed at the time of the review order, so they set aside the Commissioner's order and remitted the case for fresh decision on the merits of the refund. The appeal was allowed for remand.