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2015 (4) TMI 1220 - AT - Central ExciseRefund claim - time limitation - Section 11(B) of the CEA 1994 - Held that: - limitation issue has been dealt with before the adjudicating authority during adjudication and it was held that refund claim is not held by bar of limitation. Scope of SCN - CENVAT credit - Rule 3(5)(b) of CCR, 2004 - Held that: - there is no issue in the SCN whether appellant is required to reverse Cenvat credit or not - Moreover, SCN itself clarify as per Rule 3(5)(b) of Cenvat credit Rules 2004 if the input or capital goods have been written off before use then the provision of said rules is applicable - provision under Rule 3(5)(b) of CCR, 2004 are not applicable to the facts of this case. Both the lower authorities have gone beyond the scope of the SCN. Appeal allowed - decided in favor of appellant.
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