2014 (4) TMI 226

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..... matter himself. - Held that:- question needs to be factually addressed only by the adjudicating authority, the adjudicating authority should be given a chance to consider the issue afresh - Accordingly, the impugned order as well as the order of the adjudicating authority are set aside the matter is remanded back to adjudicating authority to reconsider the issue afresh after following the princip .....

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..... Hon ble Supreme Court in the case of MIL India Ltd 2007 (210) ELT 188 (SC) specifically says it so. To that extent, I agree with the contentions raised by Department. At the same time, I find that the issue involved in this case is regarding extension of time sought by the respondent before lower authorities for filing refund claim under Rule 5 of CENVAT Credit Rules, 2004. This being the question .....

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