2011 (10) TMI 452

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..... the grounds of rejection or refund claim were not disclosed to the respondent and the question of time-bar was not considered, we, irrespective of the fact whether Commissioner (Appeals) has powers to remand the matter to the original Adjudicating Authority or not and by considering that Tribunal has power to remand the matter deem it fit to require the original adjudicating authority to decide t .....

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..... - In view of the above position, the rejection of refund claim is not proper. The impugned order is therefore set aside and the matter is remanded to the original authority with the direction to pass orders after communicating the proposed grounds of rejection to the appellants, examining the issue of time bar in the light of the provisions of the Notification No. 41/2007-S.T., dated 6-10-2007 .....

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..... t and the question of time-bar was not considered, we, irrespective of the fact whether Commissioner (Appeals) has powers to remand the matter to the original Adjudicating Authority or not and by considering that Tribunal has power to remand the matter deem it fit to require the original adjudicating authority to decide the matter afresh in the light of the observations made by the Commissioner (A .....

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