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2019 (7) TMI 1775 - CESTAT NEW DELHIDoctrine of merger - Refund of CENVAT Credit - case of appellant is that in the second round under the scope of remand, the order-in-original passed, is hit by the doctrine of merger, as the issue is already decided by the Commissioner, could not have been opened by the adjudicating authority in the second round - HELD THAT:- In the order-in-appeal in the first round, passed by the Commissioner (Appeals), it is crystal clear that the scope of remand was limited to reconciliation of FIRC with the bills of export of service. Accordingly, the order of the court below in the second round is hit by the ‘doctrine of merger’ and accordingly the same is set aside to the extent it have disallowed the appeal for the period from September, 2007 onwards for the financial year 2007-08 - 2008-09. Further, in view of the finding recorded in the first and second round it is evident that there is no further dispute with regard to reconciliation of FIRC, in view of the categorical finding recorded in para 11 of the impugned order - the appellant is held entitled to refund for the period 2007-08 to 2008-09 - Appeal allowed - decided in favor of appellant.
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