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TMI Blog2016 (9) TMI 1281X X X X Extracts X X X X X X X X Extracts X X X X ..... ajan, AR For the Respondent JUDGEMENT Per : S.S GARG The present appeal is directed against the Order-in-Appeal dated 20.9.2012 passed by the Commissioner (A) vide which he has upheld the Order-in-Original while disposing of the 20 appeals. Out of the 20 appeals, three appeals have been disposed of by the Division Bench of this Tribunal vide order dated 20.8.2014 vide which the cases were reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax was not taxable before 1.7.2010. The learned counsel for the applicant submitted that this case needs to be remanded as other three appeals involved in the impugned order have already been remanded vide Final Order No.21349-21469/2014 dated 20.8.2014 (as reported in 2014-TIOL-1753-CESTAT-BANG.). 5. The learned counsel for the applicant produced the copy of the Final Order No.21349-2146 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be sufficient. 47. It was submitted that in one of the orders, the Commissioner (A) has observed that the claim was filed within the prescribed time limit. It was submitted that in that case no appeal was filed by the Revenue and therefore the limitation aspect should not be kept open. We do not like to go into individual cases, since we have already provided guidelines for deciding the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and other details which are not submitted by them already and which are required to be submitted in accordance with our observations within three months from the date of receipt of this order. We also request the original adjudicating authority to ensure that before fixing the personal hearing or proposing rejection of refund claim either fully or partly, while issuing show-cause notice or other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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