2018 (3) TMI 823

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....or The Respondent : Shri Prasad Paranjpe, Advocate ORDER Per Mrs. Archana Wadhwa. All the appeals filed by the Revenue are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner(Appeals). 2. The dispute relates to the refund of accumulated and unutilized Cenvat credit in terms of Rule 5 of Cenvat Credit Rules. It is seen that the matter was earl....

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....t inasmuch as the first order of Commissioner(Appeals) was in favour of the assessee, on merits, and it was remanded only for verification of documents, it was not open to the original adjudicating authority to reject the claim again on merits. 6. The earlier order of Commissioner(Appeals) was challenged by the Revenue, but their appeal was dismissed either under litigation policy or as infructuo....