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2013 (12) TMI 814 - CESTAT KOLKATACash refund of cenvat credit on input service under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.05/06-CE – Held that:- The documents on which CENVAT Credit was availed initially, on which cash refund had been claimed, were not in order- Both sides agreed that these documents require reconsideration; also on the admissibility of cash refund of CENVAT Credit on various input services, need to be examined afresh - in the Appellant’s own case for earlier period, the Tribunal had remanded the matter for re-verification of the documents and also on other issues - the Appeal needs to be also remanded to the Adjudicating Authority for verification of the relevant documents on which the Appellant had availed CENVAT Credit and later, claimed the cash refund under Rule 5 of CENVAT Credit Rules, 2004 – order set aside and the matter is remanded to the Adjudicating Authority for re-consideration of all the documents produced and the issues, afresh – Decided in favour of Assessee.
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