2018 (1) TMI 1475 - AT - Central Excise

Refund claim - first Appellate Authority has remanded the matter back to the adjudicating authority to reconsider the issue - Held that - The First Appellate Authority has recorded a passing remark that refund being rejected on two grounds is not legally tenable . In my opinion, this passing remark without giving any reason seems to be inappropriate - the adjudicating authority should reconsider the entire issue of the refund and pass an order deciding the issue on the allegations made in the show cause notice - appeal allowed by way of remand.

Summary

The appeal was against a decision by the Commissioner (Appeals-I), Central Excise, Ahmedabad. The appellate authority remanded the matter back for reconsideration. The appeal was allowed for remand, directing the adjudicating authority to reconsider the issue afresh.