2015 (7) TMI 1044

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve For The Respondent : Shri Rahul Gajera, Advocate Per : Mr. H.K. Thakur; These appeals have been filed by the Revenue against OIA No. AHM-SVTAX-000-APP-093-14-15 dated 15.07.2014 under which the first appellate authority has remanded the appeals for re-quantification of refund claims filed by the appellants, after deciding the issue on merits as per order No. A/10218-10223/2014 dated 04....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rused the case records. The issue involved in the present appeals is regarding admissibility of refund claim for unutilised credit in terms of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) dated 14.03.2006. The issue involved has been decided in favour of the appellants in earlier appeals under order No. A/10218-10223/2014 dated 04.02.2014. The same was upheld by th....