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2016 (1) TMI 107 - AT - Central Excise100% EOU - filing of more than one refund claims per quarter - claim for refund of the accumulated CENVAT credit on input services - scope of the revenue's contention beyond the period of limitation - Held that:- The said issue was settled at the level of the Commissioner (Appeals) vide his orders accepting the assessee's appeals, which were also reviewed and found to be correct. It was in consequence to the said orders that the Assistant Commissioner and Commissioner (Appeals) passed the present impugned orders allowing the appeals. As such, it was not open to the Revenue to enlarge the scope of the proceedings by including some fresh grounds in their memorandum of appeal before the Commissioner (Appeals) or in the memorandum of appeal before the Tribunal. Even though it is the case of assessee that no common CENVATable services were used by them and even though I find that the Revenue in their memorandum of appeals have not referred to any such services, the appeals of the Revenue can be disposed on the sole ground of being beyond the earlier proceedings i.e. the show-cause notice, the earlier orders of the Assistant Commissioner as also the earlier orders of the Commissioner(Appeals) attaining finality. - Decided against the revenue.
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