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2013 (1) TMI 383 - HIGH COURT BOMBAYPower to grant refund - Jurisdiction - Refund claim - Whether while granting refund under Rule 5 of CCR, 2004 of unutilized CENVAT Credit by Additional Commissioner without recording that he is exercising power u/s 12E can be a ground for order without jurisdiction - Section 11B of the Central Excise Act, 1944 - powers u/s 12E of the Central Excise Act, 1944 - Held that - It is not the requirement of Section 12B that the Additional Commissioner would have jurisdiction to grant refund of unutilized credit of duty paid on input only if the said section is specifically mentioned in the order. Therefore, no fault could be found with the order passed by the Additional Commissioner merely because the said order does not refer to Section 12B. Therefore, granting refund of unutilized input credit is allowed. In favour of assessee
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