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TMI Blog2017 (3) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of refund? - Held that: - the order of remand passed by Commissioner (Appeals) having merged with the Final Order passed by the Tribunal dated 03.12.2013, I am of the view, that the present appeal has to be remanded to the Commissioner (Appeals) for the reason that the order passed by the original authority is non est in law - the appeal is allowed by way of remand to Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) has no powers to remand placing reliance upon judgment laid in the case of MIL India Ltd., vs. CCE, Noida [2007 (210) ELT 188 (S.C.)]. The Tribunal vide Final Order No. 27052/2013 dated 03.12.2013 allowed the appeal filed by the appellant and following the judgment in MIL India Ltd., case observed that the Commissioner (Appeals) has no powers to remand. Thereby Tribunal remanded the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority proceeded to decide the case on merits and passed the Order-in-Original dated 11.12.2009 rejecting the refund. That in terms of the Final Order passed by the Tribunal dated 03.12.2013, the order passed by Commissioner (Appeals) remanding the matter has merged with the Final Order of the Tribunal and therefore the order passed by the adjudicating authority in denovo adjudication dated 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires to be remanded to the Commissioner (Appeals). In view thereof, the order of remand passed by Commissioner (Appeals) having merged with the Final Order passed by the Tribunal dated 03.12.2013, I am of the view, that the present appeal has to be remanded to the Commissioner (Appeals) for the reason that the order passed by the original authority is non est in law. 7. In the result, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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