2015 (7) TMI 1427

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..... , Advocate For the Respondent : Mr. S.K. Singh, Commissioner (A.R.). ORDER PER ARCHANA WADHWA After hearing both the sides, we find that the appellant's claim for refund of accumulated and unutilized credit in terms of the provisions of Rule 5 of the Cenvat Credit Rules stands denied on various grounds. Some of the grounds are that undertaking market survey for foreign entity does not amount t .....

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..... n in the light of the interim order passed by the Tribunal. For better appreciation, we reproduce paragraph 5 of the said order as under : "5. In view of the above, we find that the issues involved are all covered by the decision and the refund claims have to be considered in the light of the Interim Order and also verification of documents will have to be done in line with the observations in t .....

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..... may be given to decide the issue. We consider that six months is long enough to decide the issue and accordingly consider it appropriate that the lower authorities should consider the refund claims in detail and pass orders as early as possible but not later than six months from the date of this order." 3. In view of the above, both the sides pray for remand of the matter. We, accordingly, set as .....

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