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2016 (1) TMI 1378 - AT - Central ExciseRefund claim - refund rejected on that ground alone for the reason that the basic issue whether the appellant was entitled for notification 108/95 dated 28.08.1995 was pending in the show-cause notice dated 03.11.2004 answerable to the Commissioner (Adjudication), Central excise, New Delhi - Held that:- The ld. Commissioner has not decided the refund on the merit of the case as the merit of the case was pending in the show-cause notice dated 03.11.2004 before Commissioner (Adjudication), New Delhi. Now the show-cause notice dated 03.11.2004 has been adjudicated by Commissioner (Adjudication) vide order dated 28.02.2012. Therefore, the ld. Commissioner (Appeals) needs to reconsider the matter of refund afresh - appeal allowed by way of remand.
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