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2016 (11) TMI 829 - AT - Central ExciseRecovery of excess ineligible duty draw-back along with appropriate interest - reversal of credit - 100% EOU - Held that: - the appellants have taken CENVAT Credit on inputs and input services and have not availed the CENVAT Credit used in respect of goods manufactured and exported during the period 01 October 2011 to 31st July 2012. This vital fact has not been addressed by the learned Commissioner (Appeals) in right perspective and accordingly, the appeal is allowed by way of remand. The learned adjudicating authority shall have a re-look into all aspects of the matter and shall pass a reasonable and speaking order after following the principles of natural justice - appeal allowed by way of remand.
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