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2016 (5) TMI 1213 - AT - Central ExciseWhether the order of refund sanctioned by the JAC is in accordance with Rule 5 of Cenvat Credit Rules 2004 read with Notification No. 5/2006 dated 14.03.2006 and whether the Order-in-Appeal has traversed beyond the grounds of appeal authorized in the review order of the Commissioner of Central Excise under Section 35E(2) of the Act and finally whether for recovery of an erroneous refund, the department is required to issue a show-cause notice under Section 11A or not - Held that:- the Assistant Commissioner has sanctioned the refund claims after satisfying himself with regard to the conditions as contained in the Notification 5/2006 dated 14.03.2006 and there is no infirmity in the orders granting refund whereas the Commissioner (Appeals) has wrongly observed that the original authority has failed to bring on record in the impugned order whether the input/input services are used in relation to the manufacture of exported goods. Therefore, the appellants have furnished all the relevant documents to the satisfaction of the sanctioning authority and the sanctioning authority in all the refund orders has clearly held that the appellants have fulfilled all the conditions stipulated in the Notification No. 5/2006 dated 14.03.2006 and there are no legally sustainable ground on which the validly sanctioned refund orders should be set aside and therefore the findings returned by the Commissioner (Appeals) on merit are set aside. it is also found that the impugned order is beyond the grounds on which the permission was granted to prefer an appeal in the review order which is not permitted by law. Therefore, I do not consider it appropriate to record a finding on this point once the appellant is succeeding on merit and therefore I do not think it appropriate to decide this issue in this case when the appellant is otherwise entitled to the relief on merit and therefore I hold that the impugned orders are unsustainable in law and are set aside. - Decided in favour of appellant
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