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TMI Blog2022 (2) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... id remand was only to the extent of quantification of refund on the services - learned Commissioner (A) had held to be eligible for refund - HELD THAT:- It is found that it is an open remand to the original authority while making it clear that no opinion is expressed on any of the issues and nexus issue in respect of the input services on which refund has been claimed will be considered afresh and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is not a case of normal remand but was only for the limited purposes of quantification - the appeals filed by the department are not maintainable, hence, they are dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the learned Commissioner (A) is a remand in the normal sense of law; the said remand was only to the extent of quantification of refund on the services which the learned Commissioner (A) had held to be eligible for refund; Madras High Court in the case of A. S. Babu Sah Designs vs. Commissioner of Central Excise (Appeals-I), Chennai reported in 2020 (38) GSTL 161 and the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ported is not established. However, we find that Revenue has not filed any appeal against the final order of this Bench on the issue of nexus between certain input services and the export services which have been allowed by the Commissioner (A). Moreover, we find that the Commissioner (A) remanded the case to the Original Authority for the purpose of quantification only. 6. In view of the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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