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TMI Blog2009 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant refund claims with reference to the above date. – Assessee has submitted that all the refund claims were filed within one year from the last date of the respective quarters - In the nature of this dispute, I am of the view that the original authority will have to carefully address the limitation issue with reference, and proper application of mind, to the provisions of Section 11B – further, original authority shall be bound to examine the question whether these services were used in or in relation to the manufacture or clearance of the export goods, in terms of the definition of “input service” – matter remanded - ST/114, 116 and 177-180/2007 - A/304-309/2009-WZB/C -IV/(SMB), - Dated:- 17-6-2009 - Shri P.G. Chacko, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the latter allowed those appeals. The present appeals of the department are directed against the orders of the Commissioner (Appeals). 2. Meanwhile, the original authority took up the cases pursuant to the orders of the Commissioner (Appeals) and sanctioned refund to the extent pressed by the claimant. This, it is noticed, was done after verification of certain original documents produced by the claimant. I am told that the respondent has since received the amounts in terms of the refund-sanction orders of the original authority. 3. Reiterating the grounds of these appeals, the leaned SDR submits that the refunds were allowed by the Commissioner (Appeals) without verification of original documents. The original documents were pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Banga!ore and others - 2009 (15) S.T.R. 23 (Tri.-LB) = 2009-TIOL-330-CESTAT-BANG-LB, a Larger Bench of this Tribunal has held against the Revenue. The learned Counsel has also contested the other grounds of these appeals, with reference to the provisions of Rule 5 ibid and the notification ibid. 5. After giving careful consideration to the submissions, I have found a fit case for remand to the original authority. Admittedly, a few show-cause notices proposed to deny refund, inter alia, on the ground of limitation. It is on record that the refund claims were filed on a quarterly basis. It is also not in dispute that the claims were filed after the final products, cleared for export, were shipped. A perusal of the Explanation to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this stage to the refund-sanctioning authority, have got to be examined afresh by that authority. 7. Needless to say that the party should be given a reasonable opportunity of being heard. 8. In the result, the orders passed by the original and appellate authorities are set aside and these appeals of the Revenue are allowed by way of remand with a direction to the original authority to dispose of the original refund claims on merits in accordance with law and the principles of natural justice, and also having regard to the relevant observations contained herein. In the circumstances of this case, the adjudicating authority shall dispose of the cases as early as possible, at any rate within a period of three months from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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