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2023 (5) TMI 763 - CESTAT BANGALOREParallel proceedings - Cash refund of accumulated CENVAT credit - consequently, admissibility of CENVAT credit on the input services availed by the appellant also questioned by way of issuance of show-cause notice for the said period - HELD THAT:- After filing cash refund claims of the accumulated CENVAT credit by the appellant during the relevant period, proceedings were also initiated simultaneously proposing denial of CENVAT credit and its recovery by way of issuance of show-cause notice more or less on the same grounds on which refund claims were proposed to be denied. This Tribunal in TEXAS INSTRUMENTS (INDIA) PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX [2014 (9) TMI 1135 - CESTAT, BANGALORE] examined the very same grounds of objections of the revenue on the admissibility of cash refund claims of accumulated CENVAT credit on export of service and remanded the matter after recording the principles to be followed in deciding the refund claims - It is also not in dispute that pursuant to the said Order of the tribunal refund claims were adjudicated and allowed to the appellant vide de novo order dated 01.5.2017 which covers one month of the present demand notice i.e., June 2008. The learned advocate submits that for the subsequent period, this Tribunal following the earlier order in TEXAS INSTRUMENTS (INDIA) PVT LTD remanded the issue for de novo consideration. However, the same is pending adjudication. In these circumstances, the submissions for remanding the matter to consider the demand notice along with refund claims pending de novo adjudication before the Commissioner seems to be relevant and appropriate - Appeal allowed by way of remand.
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