2013 (5) TMI 315

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....e Respondent: Shri R. Chakraborty, Supdt. (A.R.) JUDGEMENT Per Dr. D. M. Misra: These appeals are filed against the Order-in-Appeal Nos.02-03/ST/BBSR I/2011 dated 6th January, 2011 passed by Commr. of Central Excise, Customs & Service Tax, BBSR I. 2. Briefly stated facts of the cases are that the Appellant are 100% export oriented unit engaged in the development and export of software. They h....

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....these Orders. Aggrieved, the Appellant are in appeal before this Tribunal. 3. At the outset, ld. Advocate for the Appellant has submitted that the ld. Commissioner (Appeals) has allowed refund of CENVAT Credit on the same input services availed by them for the subsequent period, vide Order Nos.04/ST/BBSR-I/2012 dated 12.03.2012 & 03/ST/BBSR-I/2012 dated 12.03.2012. Further, he has submitted that ....

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....ejection of refund of CENVAT Credit involving the same input services. In view of the aforesaid Circular of the Board dated 19.01.2010 and the case laws on the subject, the issue needs to be considered afresh, by the ld. Commissioner (Appeals). Hence, with the consent of both the sides, the matter is remitted to the ld. Commissioner (Appeals) to decide the issue afresh, keeping in view the Circula....