2018 (2) TMI 708 - AT - Central Excise

High Court allows appeal for fresh evidence and hearing after parties agree on previous tribunal issue.

The appeal was allowed by the High Court by way of remand to the original authority for fresh evidence and hearing, following an agreement by both parties ... Refund claim denied on the premise that appellants have failed to co-relate the input credit availed by them on export goods - Held that:- Identical issue has already come up before the Tribunal in Repro India Ltd [2013 (4) TMI 894 - CESTAT MUMBAI] as held this case refund of input was denied on the premise that appellant failed to co-relate the input credit availed by them towards goods exported which needs examination at the end of adjudicating authority. Therefore, it would be appropriated and in the interest of justice to remand the matter back to the adjudicating authority to examine the issue of co-relation of Cenvat Credit availed by them towards goods exported. Thus we set aside the impugned orders and remand the matter back to the adjudicating authority as discussed hereinabove. The appeal was filed against order-in-original no. Belapur/66/Bel.III/R-V/SLM/COMMR/11-12/Bel dated 16/02/2012. Both parties agreed that a similar issue was previously remanded by the Tribunal. The present appeal with similar facts is remanded to the original authority for fresh evidence and hearing. The appeal filed by the appellant is allowed by way of remand.