2023 (5) TMI 763

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....MEMBER (TECHNICAL) Ms. Sudeshna and Mr. Shashank, Advocates (Lakshmi Kumaran & Sridharan), for the Appellant. Shri K. A. Jathin, Deputy Commissioner, Authorised Representative for the Respondent ORDER Per : DR. D.M.MISRA This appeal has been filed against Order-in-Original No.102/2010-ST (Commr.) dated 24.12.2010. 2. Briefly stated that the facts of the case are that the appellan....

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....010; along with rejection of the said refund claims, show-cause notices were also issued proposing recovery of CENVAT credit availed on various input services alleging inadmissibility of same on various grounds as narrated in the show-cause notice. She submits that the ISSUE OF admissibility of refund claims for the period April 2008 to June 2008 has reached before this Tribunal and the matter was....

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....Tribunal earlier. She further submits that the Commissioner is yet to adjudicate the admissibility of refund for the period July 2008 to December 2008. She prays that since the present appeal relates recovery of CENVAT credit for the same period, hence it may be remanded to the adjudicating authority to decide the same along with the pending de novo adjudication of the refund claims. 3. Learned....

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....nue on the admissibility of cash refund claims of accumulated CENVAT credit on export of service and remanded the matter after recording the principles to be followed in deciding the refund claims. It is also not in dispute that pursuant to the said Order of the tribunal refund claims were adjudicated and allowed to the appellant vide de novo order dated 01.5.2017 which covers one month of the pre....