Dr. D. M. Misra, Member (J)
1. None present for the respondent. Heard the ld. AR for the Revenue.
2. This appeal is filed by the Revenue against Order-in-Appeal No. 214/2010 passed by the Commissioner of C.E. (Appeals-II), Bangalore.
3. The Revenue filed the present appeal assailing the findings of the ld. Commissioner (Appeals), where under the ld. Commissioner (Appeals) has remanded the matter for de novo adjudication of the refund claim filed by the respondent. Consequent to the said remand, the department adjudicated the case and sanctioned a refund of Rs.47,09,075/- to the respondent. In these circumstances, the appeal becomes academic and consequently infructuous; accordingly, the appeal filed by the Revenue is dismissed.
