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2017 (1) TMI 1074 - AT - Central ExciseCash refund of CENVAT credit availed - inputs used for manufacture of exported goods - denial on the ground that the product exported was exempted from duty and also the conditions laid down under the Notification issued under Rule 5 of the Cenvat Credit Rules,2004 was not fulfilled by producing sufficient evidences alongwith the refund claims. Held that: - I find that the Ld. Commissioner (Appeals) while considering the issues recorded his observation on the first aspect only and concluded that they are not eligible to the cash refund of the CENVAT Credit as the exported was exempted from duty. However, he did not consider the eligibility of cash refund on merit on scrutiny of evidence. To ascertain the eligibility of cash refund of the credit on merit, I am of the view that the matter needs to remanded to the Ld. Commissioner (Appeals) - appeal allowed by way of remand.
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