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2018 (1) TMI 203 - CESTAT MUMBAIScope of SCN - Refund claim - the entire case has been examined with respect of provisions of Rule 5B whereas SCN only raises issue relating to Rule 5 of CCR 2004 - Held that: - As it is seen that the Order-in-Original in para 1 of the discussion and finding also holds that the issue is not to be examined with reference to Rule 5B but with reference to Rule 5. It is seen that the last sub-para of para 3 mentions that the appellants have contended that they have not sought refund under Rule 5B but under Rule 5 of Cenvat Credit Rules. If that argument of the appellants is to be accepted, the matter should have been remanded to the original adjudicating authority and due notice should have been given to the appellants on the ground of rejection - appeal allowed by way of remand.
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