2009 (10) TMI 782

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..... n filed by the Department (appellant), certain developments in the wake of the impugned order have been stated. By the impugned order, the lower appellate authority remanded a case to the original authority without jurisdiction. Pursuant to the illegal remand order, the original authority took up the case and passed Order-in-Original dated 23-1-2009 rejecting a refund claim of the assessee. Agains .....

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..... ances, having regard to the particular developments brought to my notice by the appellant, I am inclined to take up the appeals for final disposal. Accordingly, I have examined the records and heard the learned SDR. 3. As rightly pointed out by the appellant, the remand order was passed by the Commissioner (Appeals) without jurisdiction. Appellate Commissioners have no power of remand under Sec .....

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..... of the above legal position, I set aside the appellate Commissioner s remand order and allow these appeals on the above ground. As held by the Hon ble Supreme Court, the appellate Commissioner can exercise the powers of the original authority and deal with the refund claim accordingly. In the peculiar facts and circumstances of this case, it is necessary that this case be remanded forthwith to the .....

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