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2012 (1) TMI 56 - AT - CustomsPower of Commissioner(Appeals) to remand the matter u/s 122A of the Customs Act, 1962 - refund claim Held that - The power to remand the matter is specifically withdrawn u/s 122(A) of the Customs Act, 1962 and it is also upheld in case of Mil India Ltd. vs. CCE (2007 - TMI - 1196 - Supreme Court Of India). Thus, the impugned order is not sustainable. It is found that claim of refund was rejected by the adjudicating authority and documents produced before the Commissioner (Appeals) requires verification. Therefore, the matter is remanded to the adjudicating authority who will decide the matter afresh after taking into consideration the documents produced by the respondent. Appeal is disposed of by way of remand.
Issues: Appeal against remand order by Commissioner (Appeals) under Section 122A of the Customs Act, 1962.
The judgment by the Appellate Tribunal CESTAT, New Delhi involved an appeal filed by the Revenue against an order by the Commissioner (Appeals) remanding a matter to the adjudicating authority for further consideration. The Revenue contended that the Commissioner had no power to remand the matter under the amended provision of Section 122A of the Customs Act, 1962. The respondent argued that the claim was rejected due to lack of supporting documents, which were later produced before the Commissioner (Appeals). The Tribunal noted that the power to remand the matter was withdrawn under Section 122(A) of the Customs Act, 1962, citing the Supreme Court decision in the case of Mil India Ltd. vs. CCE, Noida. Consequently, the Tribunal found merit in the Revenue's contention and set aside the impugned order, ruling it unsustainable. The Tribunal observed that the refund claim by the respondent had been rejected by the adjudicating authority, and the documents submitted before the Commissioner (Appeals) needed verification. As a result, the matter was remanded to the adjudicating authority for a fresh decision, considering the documents provided by the respondent and allowing an opportunity for a hearing. The appeal was disposed of through remand, and the stay petition was also resolved accordingly.
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