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TMI Blog2015 (6) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Ramesh Nair: These two appeals are directed against Order-in-Appeal No. PIII/RP/09-10/2013 dtd. 14/1/2013 passed by the Commissioner (Appeals-III) Central Excise, Pune, wherein Ld. Commissioner (Appeals) rejected the appeal of the appellant. The issue involved in this case is whether the appellant, who is SEZ unit are eligible for refund of accumulated Cenvat Credit in respect of input used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of this Tribunal in the appellant's own case as reported in - ST/538/2012. Relevant para of the judgment is reproduced below: 5. In this case there is no dispute about the fact that the appellant has received duty-paid input service and such duty-paid input service have been utilized in rendering the output service which has been exported. Further, the appellant is also registered wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim within a period of one year from the date of payment of duty and in respect of such duties, he would be rightly entitled for the benefit of refund under section 11B of the Act itself. 6. In view of the above position I set aside the impugned order and remand the case back to the original adjudicating authority to examine the claim of the appellant with respect to the time-limit involved and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. The matter was remanded only to examine the claim of the appellant with respect to the time limit involvement and it was also directed that if the refund claim is in time, to sanction the refund in accordance with law. The Ld. Commissioner (Appeals) has gravely mis-understood the order of this Tribunal and he has again gone in merit and rejected the claim. Thus Ld. Commissioner (Appeals) has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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