2017 (12) TMI 1429

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....all - for Respondent ORDER Per: Anil Choudhary The issue in these appeals is whether the Commissioner (Appeals) have rightly set aside the impugned Order-in-Original and remanded the matter back with the direction to consider the matter afresh on the basis of all the documents/information, by giving opportunity of hearing. 2. The brief facts are that the appellant(s) are registered wit....

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....period November, 2006 to September, 2007 whereas claim dated 30/09/2008 covers the period February, 2007 to June, 2008. 4. As the appellants did not reply to the queries raised by the Superintendent, notice to show cause dated 31/03/2009 & dated 23/06/2009 were issued to the appellants for proposing rejection of refund claims on the grounds mentioned in the notices to show cause. The Adjudicati....

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....o utilize input Service Tax credit for payment of duty in respect of final products cleared for home consumption or for export. Therefore, the observation in the Order-in-Original that condition No. 4 allows refund of unutilized Cenvat credit only with respect to services used in the manufacture of goods during the given period, as the case may be, is contrary and against the Notification itself. ....

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....uld be implemented immediately and pending claims may be disposed of accordingly. It was further observed that the refund claim of the respondent assessee was not examined on merits in view of the Board Circular and accordingly, the matter was remanded back for proper consideration. 7. The respondent is absent on call. 8. Heard the Learned A.R. and perused the records. 9. Having considere....