2010 (6) TMI 535

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..... 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 - C/96/2010 - 635/2010 - Dated:- 14-6-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri C. Dhanasekaran, SDR, .....

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..... n able to satisfy us with reference to the note sheet that 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. Therefore, the ground on which 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 assess .....

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