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2022 (3) TMI 507 - CESTAT BANGALORE100% EOU - Refund of CENVAT Credit - input services used for the manufacture of final products, which were cleared for export under bond - N/N. 27/2012-CE(NT) dt. 18/06/2012 - period April 2015 to June 2015 - HELD THAT:- Though the appellate authority has taken note of the claim of the appellant as regards the inadvertent/clerical error, but has not accepted on the ground that the same was not brought to the notice of the adjudicating authority. It is not the case therefore that the error was not inadvertent, the rejection is for different reason and hence it is clear that the inadvertent error is bona fide and on this, the First Appellate Authority should have called a report from the adjudicating authority and then passed appropriate order as per law. The ends of justice would be met if the matter is sent back to the file of the adjudicating authority who shall verify the inadvertent error which is not disbelieved by the First Appellate Authority, who shall also verify the closing balance in the cenvat credit as on the date of appellant’s claim, as appearing in the appellant’s books - appeal is allowed by way of remand.
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