TMI Blog2018 (9) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for de novo adjudication - there is no infirmity in the impugned order remanding the case back to the original authority and consequently all the three appeals of the assessee are dismissed. Refund claim - time limitation - Section 11B of the Central Excise Act - Held that:- This issue is no more res integra and has been settled by the Larger Bench of this Tribunal in the case of CCE & CST, Bangalore Vs. Span Infotech (India) Pvt. Ltd. [2018 (2) TMI 946 - CESTAT BANGALORE] wherein the Larger Bench has held that the relevant date for the purpose of deciding the time limit for consideration of refund claims under Rule 5 of Cenvat Credit Rules can be taken as the end of the quarter in which the FIRC’s received in cases where refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) remanded the matter on the ground that the original authority has not specifically discussed as to how there is absence of nexus or otherwise between the input services and the output services exported. With regard to limitation the Commissioner (Appeals) has held that the appellant has filed the refund claim by clubbing the quarters, which is entirely the discretion of the client to club the quarters and filed the refund claim for all these quarters and in such a situation time limit has to be calculated from the last date of the quarter which should be the relevant date for the purpose of computing the claim. As per the stand of the Revenue this finding of the Commissioner (Appeals) is not sustainable. Further as per the Revenue the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) to remand a proceeding contained in Section 35A(3) of the Central Excise Act, 1944 must apply in the appeals under Section 85 of the Finance Act, 1994 also. This is so because, sub-section (5) of Section 85 though requires the Commissioner (Appeals) to follow the same procedure and exercise same powers in making orders under Section 85, as he does in the Central Excise Act, 1944 in appeals, this sub-section itself starts with the expression subject to the provisions of this Chapter . Sub-section (4) of Section 85 itself contains the width of the power of the Commissioner (Appeals) in hearing the proceedings of appeal under Section 85. The scope of such powers flowing from sub section 85(4) therefore cannot be curtailed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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