2011 (1) TMI 94

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..... hat 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 - C/115/2010 - - - Dated:- 13-1-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri C. Dhanasekaran, SDR, for the appellant Ms. Rukman .....

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..... ich the Commissioner (Appeals) has decided the case against the Revenue is erroneous. Since no decision has been passed on merits of the refund to the assessees, we set aide 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 order .....

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