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2015 (2) TMI 1080 - AT - CustomsDenial of refund claim - Rule 5 of CENVAT Credit Rule - no nexus between the final product manufactured and the input services - Bar of limitation - Held that:- The original authority had rejected a portion of the claim on the ground that the time limit under Section 11B is applicable and refund would be admissible only in respect of claims attributable to services on which tax was paid after 12.6.2006. Both sides agree that all the issues have been dealt with in Interim Order No.79-152/2014 dated 29.8.2014 passed by this Tribunal in the case of Apotex Research Pvt. Ltd. & Ors. vs. CCE and also agreed that the matter has to be remanded to the original authority to examine the refund claim and calculate the admissible amount and pay the same in the light of the decision of the Tribunal rendered supra. Therefore the impugned order is set aside and the matter is remanded to the original authority - Decided in favour of Revenue.
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