2014 (9) TMI 1152

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....And Shri S.K. Mohanty, JJ. K.S. Ravi Shankar For The Appellant. ORDER: B.S.V. Murthy In all the appeals issue involved is same and all the appeals have been filed against common orders.  Therefore all the appeals are taken together and a common order is passed.  2. Six refund claims under consideration are for the period from 20/02/2005 to 31/05/2007 under Rule 5 of CENVAT....

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....ers query had stated that appellant had maintained records in erstwhile format of RG23A Part-II and the copy of the same was obtained.  It was also observed that appellants had not filed monthly returns as prescribed under Rule 9(7) of CENVAT Credit Rules.  It was also observed that ER2 returns were not correctly filed and there were omissions during the period.  However, we find t....

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....ccount and therefore it becomes necessary for the authority to say what exactly the omission and why he is not able to verify the correctness of the claim.  In the absence of any clear cut conclusion that CENVAT credit was availed wrongly or taken wrongly or the claim that it could not be used was not correct, we consider that rejection on this ground is not valid and this matter requires rec....