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2015 (4) TMI 524 - AT - Central Excise100% EOU - Denial of refund claim - various input services - Refund pf unutilized CENVAT Credit - Held that - Following decision of assessee's own previous case 2015 (4) TMI 131 - CESTAT AHMEDABAD - Matter remanded back - Decided in favour of assessee.
Issues: Refund claims under Cenvat Credit Rules, 2004 for unutilized balance of CENVAT Account.
Analysis: The appellants, engaged in manufacturing pharmaceutical products as 100% EOU, filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 for unutilized CENVAT balance. The adjudicating authority partly allowed the claims, leading to appeals before the Commissioner (Appeals). The Commissioner (Appeals) partly remanded the matters and rejected appeals on certain issues. The Tribunal noted that a similar issue in the appellants' own case was remanded for decision by the Commissioner (Appeals). The Tribunal observed that most services were eligible for CENVAT credit, and refunds should have been granted without remand. The Tribunal set aside the remand order and directed the first appellate authority to decide on merits, allowing the appellants to produce additional evidence if needed. The rejection of refund claims for certain services like Public Relation and Consulting Services was deemed incorrect, requiring reconsideration by the first appellate authority. Consequently, the impugned orders were set aside, and matters were remanded for fresh consideration by the Commissioner (Appeals) in line with principles of natural justice. The Tribunal emphasized that the Commissioner (Appeals) must provide a proper opportunity for a hearing before making a decision. The appellants requested expedited resolution, indicating that the Commissioner (Appeals) had already decided the appeals following the earlier remand order. Therefore, the Commissioner (Appeals) was directed to promptly decide the matters. Ultimately, all appeals were allowed through remand, ensuring a fair and thorough reconsideration of the refund claims under the Cenvat Credit Rules, 2004.
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