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TMI Blog2017 (12) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - Shri S.S Garg, Judicial Member Dr. J Harish, AR, For the Appellant None, For the Respondent ORDER Per: S.S GARG The present appeal filed by the Revenue is directed against the impugned order dated 26.02.2015 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal of the assessee. 2. The Revenue aggrieved by the remand order passed by the Commissioner (A) directing the original authority to re-examine the rejection of ₹ 20,00,000/- and pass appropriate speaking order. Against this findings, the Revenue has filed the present appeal. 3. Briefly the facts of the present case are that the Respondent had filed an application for refund of ₹ 30,00,000/- consequent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) who allowed the refund of ₹ 10,00,000/- and with regard to refund of ₹ 20,00,000/-, the Commissioner (A) has remanded the case back to the original authority to re-examine the rejection and pass appropriate order. 6. Heard the Learned AR. None has appeared on behalf of the assesse. Further, I proceed to decide the Revenue appeal on the basis of material on record. The Learned AR submitted that the impugned order is not sustainable in law as the same is passed without considering the material facts. He further submitted that it is only the competent Asst. Commissioner who can sanction the refund claim before the Commissionerate Bangalore-I whereas the show cause notice was issued by Bangalore-I, II and III Commissionerate. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner in whose jurisdiction their factory is located. Hence, the rejection order is not a speaking order. Further, if the original authority did not have the jurisdiction/authority to sanction the refund, as per the relevant provisions of law if any, the appropriate way to deal with the refund claim would have been to forward it to the relevant authorities for further disposal, in the interest of justice and fair play. I find it appropriate to direct the original authority to re-examine the issue in the light of aforesaid observations and pass appropriate speaking order following the principles of natural justice. 8. In view of the categorical finding of the Commissioner (A) in Para 8 cited supra, I do not find any infirmity in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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