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TMI Blog2018 (4) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the jurisdictional authority requesting to clarify the fact of initial availment of credit by the appellant and the reversal of the fact. There was no response from the jurisdictional authority - If the appellant has availed credit definitely they are not eligible to refund of the same. The fact whether the appellant has reversed the credit requires to be verified - appeal allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in July 2011. The original authority rejected the refund application as not eligible as the appellants had availed CENVAT credit of the CVD. Aggrieved by the rejection, the appellants filed appeal before the Commissioner (Appeals) who vide order impugned herein upheld the rejection. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri S. Muthu Venkataraman submitted that though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment. The credit was reversed prior to the passing of the Order-in-Original. Even then the adjudicating authority did not take this aspect into consideration. Further, the appellant had issued a letter asking the relevant Commissionerate namely Deputy Commissioner of Service Tax Division, Central Excise Bhavan, Kathrikadav, Cochin, to clarify whether the appellants had availed the credit or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the jurisdictional authority. The authorities below have rightly rejected the refund claim. That in any case the fact whether the appellant has availed credit or reversed the same requires to be verified. 5. Heard both sides. 6. The appellants had filed refund claim of the CVD @ 5% with applicable education cess amounting to ₹ 2,38,24,428/-. The refund claim was filed on 20.9.2012. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dictional authority. If the appellant has availed credit definitely they are not eligible to refund of the same. The fact whether the appellant has reversed the credit requires to be verified. Nothing is brought out from the records to conclude that the appellant has reversed the credit. We therefore deem it fit to remand the matter to the refund sanctioning authority who shall verify whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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