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2017 (6) TMI 39 - CESTAT BANGALORE100% EOU - refund claim - rejection on the ground that the refund of CENVAT credit can be claimed by the assessee only after adjudication is completed and accordingly refund claim returned being premature - Held that: - these two appeals are required to be remanded back to the original authority to decide the refund claims of the appellant keeping in view the earlier order passed in favor of the appellant and also the subsequent order passed by the Assistant Commissioner of Central Excise as well as the Commissioner of Central Excise - appeal allowed by way of remand.
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