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2018 (5) TMI 1461 - AT - Central Excise100% EOU - Refund of unutilized CENVAT credit - rejected mainly on the ground that during the period from February 2005 to March 2006, the appellant did not manufacture anything as per the ER-2 return - Held that: - the appellant has manufactured during the said period which he can easily establish before the lower authorities, if the case is remanded back to the original authority - the case needs to be remanded back to the Original Authority with a direction to examine whether the appellant carried out production during the relevant period, by examining the documents which may be produced by the appellant - appeal allowed by way of remand.
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