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2018 (3) TMI 846 - AT - Central ExciseCENVAT credit - non-excisable goods - power generated out of bagassee - Rule 6 of CCR 2004 - principles of natural justice - Held that: - the amount of the refund of ₹ 9,95,016/-, which is disputed in this appeal by the appellant needs reconsideration by the First Appellate Authority - the First Appellate Authority in the impugned order has only reproduced the provisions of “Explanation I” to Rule 6 which was inserted by an amendment in 2015, but has not gone into detail, as to how explanation will apply to the case in hand and also the grounds of appeal before him - this issue needs reconsideration in the hands of the First Appellate Authority. The matter is remitted back to the First Appellate Authority to decide the same after following the principles of natural justice.
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