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2017 (1) TMI 162 - CESTAT MUMBAIRejection of refund claim - section 11B of Central Excise Act, 1944 - denial on the ground that since demand matter was remanded by the Tribunal for the fresh adjudication, refund is pre-mature - time bar - Held that: - I find that refund was admittedly submitted on 9-2-2002 in respect of amount deposited in March, 2001 though the appellant subsequently again filed the refund claim on 29-7-2005 but the refund claim filed first time should be considered as filing of refund which is well within the prescribed time limit of one year. In view of these facts I hold that refund is not time bar. Premature refund - Held that: - I find that show cause notice as well as adjudication order was only on the ground of time bar. The Commissioner(Appeals) was not suppose to address any other issue for this reason order of the Ld. Commissioner(Appeals) is not reasonable - it was also not brought on record that what is the status of demand case. The sanctioning authority should also decide the refund claim taking into consideration the status of demand case - appeal allowed by way of remand.
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