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2009 (7) TMI 100

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..... aim are available to the Appellant before the adjudicating Authority also – appeal dismissed. - 29/09 - - - Dated:- 16-7-2009 - SHRI S.S. KANG, VICE PRESIDENT Shri D.N. Singh, Consultant for the Appellant. Shri B.B. Agarwal, Authorized Representative (Jt. CDR) for the Revenue. [Order Per Shri S.S. Kang.]. - Heard both sides. 2. Appellant filed this Appeal against the impugned o .....

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..... d claim was filed in 2005 and the contention is that Commissioner (Appeals) only remanded the matter to the adjudicating Authority to decide afresh. 5. In this case Commissioner (Appeals) only remanded the matter to the adjudicating Authority for deciding the refund claim afresh with certain directions. The contentions now raised in the present Appeal in support of their claim are available to .....

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