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2018 (7) TMI 13 - AT - Central ExciseScope of SCN - the plea about the filing of claims by the appellant before the wrong authority, have been brought on record by the appellant for the first time before this Tribunal and none of the authorities below had the occasion to deal with these new facts - Refund of unutilized CENVAT credit - time limitation - Held that:- Since the appellant has raised new grounds before this Tribunal for the first time which needs verification and determination and for that matter the appeal has to be remanded back to the original authority for denovo adjudication of the issues raised in the light of new facts - appeal allowed by way of remand.
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