2013 (2) TMI 79

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..... he order in appeal No.15/2011(STC)/MM/Commr.(A)/Ahd, dt.12.01.11 vide which the first appellate authority has rejected the appeal filed by the appellant on rejection of the refund claim by the adjudicating authority.   2. After hearing both sides for some time on the appeal, I find that the first appellate authority has recorded the finding that the appellant was not able to justify the refu .....

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..... opinion on the merits of the case and keeping all the issues open, I set aside the impugned order and allow the appeal by way of remand to the first appellate authority. Accordingly, the impugned order is set aside and appeal is allowed by way of remand, with a direction to reconsider the issue after following the principles of natural justice. (Dictated and pronounced in the Court)
Case la .....

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