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2017 (6) TMI 39

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..... inal Order No.20555-20556/2017 - Dated:- 25-4-2017 - Shri S.S Garg, Judicial Member and Shri V. Padmanabhan, Technical Member Shri T.R. Rajeshkumar, C.A. - For the Appellant Shri N. Jagadish, Superintendent(AR) - For the Respondent ORDER The appellant has filed these two appeals aggrieved by the impugned order dt. 04/12/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original and rejected the appeal of the appellant being premature. Since the impugned order disposed of two appeals and as the issue in both the appeals is identical, we propose to dispose of these two appeals by this common order. The details of both the appeals are as under:- Appeal .....

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..... in-Original dt. 17/12/2007 and 19/12/2007 held that the eligibility of the appellant for CEVNAT credit is the subject matter of adjudication vide show-cause notice dt. 15/10/2007 issued by the Addl. Commissioner of Central Excise, Belgaum. The Deputy Commissioner further held that the refund of CENVAT credit can be claimed by the assessee only after adjudication is completed and accordingly returned the refund claim being premautre. Aggrieved by this order, the appellant filed two appeals before the Commissioner(Appeals) for different periods and the Commissioner(Appeals) vide the impugned order upheld the Orders-in-original and hence the present appeals. 3. Heard both the parts and perused records. 4. The learned counsel for th .....

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..... e appellants are now entitled for the refund. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the decision passed by the Commissioner of Central Excise vide which the appellants have been held to be eligibile for CENVAT credit, we are of the opinion that these two appeals are required to be remanded back to the original authority to decide the refund claims of the appellant keeping in view the earlier order passed in favour of the appellant and also the subsequent order passed by the Assistant Commissioner of Central Excise as well as the Commissioner of Central Excise. With this, we allow both these appeals by way of remand by setting aside .....

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