2012 (8) TMI 243

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..... the approval from the concerned authority - remanded the matter to the adjudicating authority to consider the claim filed by the respondent to examine whether the respondent has fulfilled the other conditions of the above said notifications or not - ST/586/2010 - - - Dated:- 31-1-2012 - Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Shri V.K. Singh, Additional Commissioner (AR) for t .....

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..... challenged by the respondent before the Commissioner (Appeals) who held that the effective date for claiming refund would be the date on which they filed the application for granting approval before the competent authority. Therefore, he allowed their appeal on that ground but remanded the matter back to the adjudicating authority for verifying, whether the other conditions of the above said noti .....

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..... is the date for claiming refund. He remanded the matter to the adjudicating authority to consider the claim filed by the respondent to examine whether the respondent has fulfilled the other conditions of the above said notifications or not. In view of these observations, we do not find any infirmity with the impugned order wherein the Commissioner (Appeals) has decided the issue on merits and kep .....

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