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TMI Blog2011 (8) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... with the appeal memo before the learned Commissioner (Appeals) in which case he could have decided the admissibility of refund also - A peculiar situation appears to have arisen because the Commissioner (Appeals) does not have the powers to remand and therefore, he has chosen to reject the appeal - Since on merits the Commissioner (Appeals) has already taken a view regarding eligibility of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to submit supporting documents. 2. Learned advocate for the appellant submits that original adjudicating authority had rejected refund claims filed for service tax paid by them on various services utilised for the purpose of export. The ground on which refund claim was rejected was that appellant had submitted refund claim under Notification No. 17/2009-ST dated 07.07.2009 whereas, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned for which service the refund was claimed by them and further, the appellant had not produced the document which are relevant for taking decision for admissibility of refund claim. 3. I have considered the submissions made by learned advocate. On merits, Commissioner (Appeals) has taken a favourable view for the appellants. Claims have been rejected on the ground that supporting docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers supporting the refund claim along with the appeal memo before the learned Commissioner (Appeals) in which case he could have decided the admissibility of refund also. A peculiar situation appears to have arisen because the Commissioner (Appeals) does not have the powers to remand and therefore, he has chosen to reject the appeal. Since on merits the Commissioner (Appeals) has already taken a v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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