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2019 (6) TMI 195 - AT - Central ExciseRefund of CENVAT Credit - there is an ongoing controversy that credit in respect of inputs used in manufacture of goods exported under DFIA Scheme is not available - time limitation - HELD THAT:- In the present case the Appellant had reversed credit as the similar asessees were facing issues from the department and therefore even though not agreeing to such view taken by the revenue, being law abiding assessee, the reversal was made. Hence it is not the case that the Appellant without any reason debited the credit amount. Further only when the position became clear they applied for refund. The claim of the Appellant is not time barred and they are entitled for the refund. However as the Appellate Commissioner has not given his findings on eligibility of refund on merits i.e whether the Appellant are otherwise eligible for the credit in the light of the FTP Scheme, we consider it appropriate to remand back the matter to the Appellate authority for deciding this limited aspect. Appeal allowed by way of remand.
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