2017 (9) TMI 950

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..... o refund in accordance with law is not at all concluded by the prima facie observation and issue of entitlement of the respondent to the refund has been expressly kept open to be decided by the Adjudicating Authority - we do not agree that the issue of entitlement of the respondent to claim refund does not remain open - appeal dismissed - decided against appellant. - Central Excise Appeal No. 5 o .....

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..... FIRCs first time before this Tribunal for which Misc. Applications were filed for taking the same on record. The said Misc. Applications are allowed. 5.2 I therefore remand these matters to the original adjudicating authority to consider a fresh the refund claim of the Appellants taking into the stock of my above observations. The Adjudicating Authority shall dispose of the matters within a .....

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..... ns. We have quoted paragraph 5.1. It is crystal clear that the observation made in paragraph 5.1 is only prima facie observation made by the Customs, Excise and Service Tax Appellate Tribunal. The issue whether the respondent is entitled to refund in accordance with law is not at all concluded by the prima facie observation and issue of entitlement of the respondent to the refund has been expressl .....

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