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TMI Blog2019 (6) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... atter back to the Learned Tribunal after setting aside the impugned order dated 20th March, 2018 with a request to the Learned Tribunal to re-hear and re-determine the matter afresh within three months of communication of this order. Appeal disposed off. - C.E.X.A. No. 89 of 2018 and G.A. No. 2904 of 2018 - - - Dated:- 3-1-2019 - I.P. Mukerji and Amrita Sinha, JJ. Shri Joybrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufactured only two items and two items were brought from the open market and by putting all the four items in a box (gift box) the same was exported. When the export has been made and rebate has been claimed, in this situation the appellant is not entitled for double benefit as per section 2(k) of the Cenvat Credit Rules, 2004. 4. The basic fact has been very simply recorded. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Learned Tribunal dismissing the appeal on 20th March, 2018. 7. In those circumstances, we admit the appeal on the ground that there is substantial point of law involved. Nonetheless considering the fact that some factual issues are also involved, we think it fit to remand the matter back to the Learned Tribunal after setting aside the impugned order dated 20th March, 2018 with a r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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