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2018 (12) TMI 1471 - AT - Central ExciseRefund of MODVAT Credit - refund rejected on the ground of time limitation - Whether the Commissioner (Appeals) was right in rejecting the refund claim on merits also when the Assistant Commissioner has not done so? - difference of opinion. Held that:- There is a difference of opinion - the difference of opinion is on the point: Whether the appeal has to be rejected in toto as held by the learned Member (Technical) or the matter has to be remanded to the original adjudicating authority for fresh decision as observed by the learned Member (Judicial).
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