2022 (11) TMI 1275

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....uperintendent, Authorised Representative for the Respondent ORDER In this second round of litigation Appellant has assailed the order passed by the Commissioner (Appeals), referred above confirming refusal of refund that was earlier allowed at the Commissioner (Appeals) level in the first round of litigation but the said order was set aside by the Tribunal with a remand order for de novo adj....

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....ng the legality of the adjudication order passed on 30.06.2016 and got partial relief to the extent of Rs.2,86,014/- that was held to be admissible credit since accumulated prior to 01.04.2011. Being not satisfied with such partial relief, Appellant approached this Tribunal which vide its detailed order dated 05.12.2017 had set aside the order of the Commissioner (Appeals) and remanded the matter ....

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....of Rs.3,26,048/- and had never challenged the confirmation of their availment of CENVAT Credit to the extent of Rs.2,86,014/- which had accrued prior to 01.04.2011. Learned Authorised Representative Mr. Sanjay Hasija, on the other hand submitted that the order passed by this Tribunal on 05.12.2017 would clearly indicate that the entire order was set aside and the matter was remanded for re-adjudic....

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....ntire Order-in-Appeal. The operating portion of which reads:- "... I set aside the impugned order and remand the matter to the original adjudicating authority for examining the fact of filing returns and making entries in the CENVAT Credit account. If that be so, the plea of limitation would be considered afresh in the light of the precedent decisions, which the appellant may submit befor....