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2013 (12) TMI 764 - CESTAT BANGALOREDenial of refund claim - Bar of limitation - Held that:- As regards the denial of refund by the Original authority on the ground that the credit was not taken by the respondent “within a period of reasonable time”, the same has been rightly allowed by the Commissioner (Appeals) as there was no specific time limit for credit to be taken under the Cenvat Credit Rules - No valid reason to interfere with the decision on merits given by the Commissioner (Appeals) holding that refund could not be rejected on the ground that the credit has been taken belatedly. Commissioner (Appeals) has merely given another opportunity to the respondents to produce the documents before the Original authority for fresh consideration. This has been given in the light of the submissions made before the Commissioner (Appeals). As the matter required factual verification by the Original authority, the course of action prescribed by him appears appropriate. Though the Commissioner (Appeals) has no power to remand matter with effect from 11-5-2001 after amendment to Section 35A, the grounds on which the matter was remitted to the Original authority appears genuine. Therefore, I direct the Original authority to verify the claim of the assesses with reference to the documents and consider the refund claim afresh - Decided partly in favour of Revenue.
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