2011 (2) TMI 989

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...., SDR   Per : Mr. B.S.V. Murthy;   Appellant is availing the benefit of Notification No. 39/01-CE dated 31.07.2001 which provides for refund of duty paid in the PLA after exhausting the amount of cenvat credit available. The notification provides for two methods of availment of notification benefit in the form of refund. The assessee can either opt for filing application for refund....

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....e before us are the same. The benefit has been denied on the ground that the appellants did not furnishf correct information when called for upon to do so.   3. Learned advocate on behalf of the appellants submitted that in the order of the Tribunal dated 06.11.2009, the matter was remanded to the original adjudicating authority with specific directions to verify whether the information su....

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....find that the issue is same and the ground for denial the benefit of recredit under notification No. 39/01-CE is also same in the present appeal. The benefit was denied for the earlier periods on the ground that appellants had not furnished correct information from time to time, when called for by the department. It was also observed in that case that information submitted on 04.02.2008 showed tha....

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....d not enlighten us as to what has happened as regards implementation of that order. Since no details as to what action has been taken by the original adjudicating authority as per the directions in the remand order is not known, this matter also is required to be remanded to the original adjudicating authority for taking similar action as directed in their order dated 06.11.2009. Accordingly, the ....