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TMI Blog2012 (12) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... he balance claim – Assessee file an appeal with CIT(A) – CIT(A) remand back the issue to original authority for fresh consideration – Held that:- As CIT(A) remanded the case to the original authority regardless of the legal position that the CIT(A) did not have the power of remand. The original authority had not given a reasonable opportunity to the refund-claimant for adducing evidence and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/- paid on their input services which were claimed to have been used for export of Iron Ore fines, etc. during the material period. The original authority allowed refund to the extent of Rs. 75,93,757/- and rejected the claim of refund of Rs. 40,80,901/-. Aggrieved by the adverse part of the order-in-original, the party had preferred an appeal to the Commissioner (Appeals) and the latter remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterprises [2011 (21) S.T.R. 603 (Tri.-Chennai). The appellant has also referred to the provisions of Section 85 of the Finance Act, 1994 in the above context. The learned Additional Commissioner (AR) has reiterated the above submissions of the appellant. We have heard the learned counsel for the respondent also, who has endeavoured to support the impugned order. 3. After considering the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances have been found by us to be enough for remand of the dispute to the original authority. Accordingly, after setting aside the impugned order, we allow this appeal by way of remand with a request to the original authority to reconsider the respondent s claim for refund of Rs. 40,80,901/- and take fresh decision thereon after giving them reasonable opportunity of adducing evidence and be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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