Refund Claim for Unutilized CENVAT Credit Found Timely; Case Remanded for Merits Review by Adjudicating Authority.

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....Refund of unutilised CENVAT Credit - barred by time limitation or not - appeal filed before wrong forum - The refund claim filed by the appellant is in time - As both the authorities have not dealt with the merits of the claim of refund, in these circumstances, the impugned order is set aside and matter remanded to the adjudicating authority to entertain the claim on merits - AT....