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TMI Blog2017 (2) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... which the Commissioner (Appeals) has rejected the refund claim has been discarded by the original adjudication authority itself. In these circumstances, it is not open to the Commissioner (Appeals) to reject the claim on the said ground, which has been discarded in order-in-original - appeal disposed off. - ST/86648 & 86649/13 - A/85430-85431/17/SMB - Dated:- 17-1-2017 - Mr. Raju, Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to 14/03/2006. Provisions of Rule 5 of Cenvat Credit Rules, 2004 as amended by Notification No.04/2006 dated 14/03/2006 will not apply to the credit earned prior to the said date. The matter was adjudicated by the original adjudicating authority who rejected the refund claim. The claim was rejected by the first appellate authority. Aggrieved by the said order, the appellants are before the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority. He argued that the order of first appellate authority is not a speaking order and does not deal with any of the issues raised in the order-in-original. He argued that the order-in-appeal rejects the refund claim solely on the ground which was discarded in the order-in-original. The order-in-appeal has no finding in so far as other grounds of rejection are concerned. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e states that the said Rule applies only in respect of exports made after 14-3-2006 and therefore, the refund of credit cannot be denied to the respondent [2008 (10) S.T.R . 273 (Tri. - Mumbai)]. 9. The above finding of the CESTAT cannot be faulted because substituted Rule 5 of the Cenvat Credit Rules, 2004 does not make any distinction between exports made prior to 14-3-2006 or after 14-3-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim has been discarded by the original adjudication authority itself. In these circumstances, it is not open to the Commissioner (Appeals) to reject the claim on the said ground, which has been discarded in order-in-original. More so, because the said ground has been rejected by the Tribunal and by the Hon ble High Court of Bombay in the appellant s own case. In view of the above, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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