2015 (7) TMI 1044

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..... held by the Hon'ble Gujarat High Court under order [2015 (2) TMI 477 - GUJARAT HIGH COURT] which is after the date of filing of appeals by the Revenue. Once the issue has been settled by the jurisdictional High Court, the appeals filed by the Revenue do not survive. Accordingly, the appeals filed by the Revenue are rejected with direction that adjudicating authority should quantify refund amount i .....

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..... hat on merits the order dated 04.02.2014 passed by this Bench has not been accepted by the department and appeal against the same has been preferred before the Gujarat High Court. It was also his case that Commissioner (Appeals) does not have remand powers and accordingly the order passed by Commissioner (Appeals) should be set-aside. 3. Shri Rahul Gajera (Advocate) appearing on behalf of the R .....

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