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2013 (5) TMI 315 - CESTAT KOLKATARejection of refund claim of CENVAT Credit – 100% EOU filed cash refund under the provisions of Notification No.5/2006-CE(NT) – As per appellant the refund was allowed by ld. Commissioner on the same input services availed by them. Further, he has submitted that the he had not considered any of their submissions including the guidelines issued in Circular No.120/01/2010-ST dated 19.01.2010 by the Board and the case laws. Held that:- In view of the Circular of the Board No.120/01/2010-S dated 19.01.2010 and the case laws on the subject, the issue needs to be considered afresh. Hence, with the consent of both the sides, the matter is remitted back to decide the issue afresh, keeping in view the Circular and the relevant case laws, including the Orders passed by him.
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