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2018 (3) TMI 823 - AT - Central ExciseRefund of unutilized CENVAT credit - the matter was decided in favor of assessee but was sent back for verification of the documents - Held that: - It is seen that the appellate authority has rightly observed that inasmuch as the first order of Commissioner(Appeals) was in favour of the assessee, on merits, and it was remanded only for verification of documents, it was not open to the original adjudicating authority to reject the claim again on merits - appeal dismissed - decided against Revenue.
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