2010 (6) TMI 535 - AT - Central Excise

Refund - the grounds of appeal were very much available when the review order was passed and the impugned order of the Commissioner (Appeals) is factually incorrect - Since no decision has been passed on merits of the refund to the assessees we set aside the impugned order insofar as it relates to the present respondent and remit the case to the lower appellate authority for fresh decision on the merits of the case - The appeal is thus allowed by way of remand for passing orders as expeditiously as possible

Summary

The Appellate Tribunal CESTAT, Chennai granted stay of operation of the impugned order and remitted the case to the lower appellate authority for fresh decision on the merits of the case. The appeal was allowed by way of remand for passing orders expeditiously.