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2016 (11) TMI 1327 - AT - Central ExciseRebate claim - whether sanctioning of rebate claims of the appellants on the inputs cleared as such to SEZ unit is legally correct or not? - Held that: - On perusal of the order of the Commissioner (Appeals), I find that he has discussed Rule 18 of Central Excise Rules, 2002, which deals with rebate of duty by which the rebate claim was filed and Rule 3 (5) of CCR, 2004, by which the appellant had reversed the credit. The case requires clarification as to whether the amount paid under Rule 3 (5) can be treated as duty paid under Rule 3 (6) of CCR 2004, which has not been considered in the impugned orders. Hence, both the appeals are remanded back to the ld. Commissioner (Appeals) to decide the matter afresh on merits - appeal disposed off by way of remand.
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