2017 (2) TMI 384

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sioner (AR) for the appellant Shri S.P. Taikar, Consultant for the respondent Per: M V Ravindran: All these appeals are directed against Order-in-Appeal No: GOA/CEX/GSK/07 to 10/2012 dated 31/01/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. Respondent have also filed cross-objections. Since all the appeals raise a common question of law, they are being disposed off .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ettled by the Hon'ble High Court of Madras in the case of Commissioner of Central Excise v. Celebrity Designs India Pvt Ltd 2015 (321) ELT 221 (Mad.). 4. It is the case of the respondent's counsel that orders of the lower authorities are correct and question of time-limit does not arise in the case in hand as it is the refund of the duty paid on the inputs which are used for manufacture of goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing the adjudication order. In the interest of justice, we deem it fit to remand the matter back to the first appellate authority to reconsider the issue afresh in the light of Notification No. 5/2006-CE(NT) as amended as also the relevant case laws. 7. Without expressing any opining on the merits of the case, we set aside the impugned order and remand the matter back to the first appellate autho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X