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2019 (11) TMI 239 - AT - Central ExciseRefund of duties of central excise discharged by Deputy Executive Engineer (Civil), Maharashtra State Electricity Distribution Co Ltd, Murud - eligibility for exemption afforded by notification no. 74/1993-CE dated 28th February 1993 - HELD THAT:- The exercise of jurisdiction by any appellate forum is restricted to the dispute before that authority and the effect of the order is limited to that. There was, understandably, no appeal of Revenue against rejection of the claim in its entirety in the order of the original authority and in the absence of such appeal, the decision of the first appellate authority is but a decision that, presuming the validity of eligibility in the order of Assistant Commissioner of Central Excise, Nanded, on the bar of limitation. While we had, on the former occasion, held that the claim of eligibility for the earlier period was not valid in law, the challenge to the grant of eligibility for exemption for the period thereafter, which is now before us, will have to be decided in the context in which the claim was accepted. The appeal of Revenue against the modification of rejection by the original authority in the order impugned before us does merit attention for that very reason. However, the conformity thereof should be tested before the authority that granted such relief. The appeal of Revenue is allowed by way of remand to the first appellate authority to subject the claim of the appellant therein to relief. The eligibility to consequential relief, including interest for delayed disbursal, is dependent on this determination. The first appellate authority is directed to consider all the appeals before it afresh after giving due consideration to the submissions made by the respective appellants therein - appeal allowed by way of remand.
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