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2018 (6) TMI 910 - AT - Central ExciseRefund of unutilized CENVAT credit - benefit o notification availed - rejection on the ground that the refund is admissible only in case where the credit could not have been utilized due to export of goods - Held that:- The refund claim was filed as the goods become exempted by virtue of N/N. 30/2007–CE dt. 09.07.2004. The Appellant thus became entitled for the refund of said credit lying unutilized - The issue on merits already stands decided by us in case of Suryalaxmi Cotton Mills [2016 (12) TMI 78 - CESTAT MUMBAI], where it was held that at the time of exemption N/N. 30/2004-CE came into effect, there was no provision for reversal of credit in respect of inputs contained in the said exempted goods or lying as such for the reason that credit was availed prior to issuance of the exemption notification and at the time of availment of credit there was no bar and the CENVAT credit availed was correct and legal - the Appellants are entitled for the refund of the cenvat credit lying in their books. Time limitation - Held that:- no findings has been given by the Appellate Authority on the issue of time bar - it is appropriate to remand back both the appeals to the Commissioner (Appeals) to look into the aspect of time bar and decide the appeals accordingly. Appeal allowed by way of remand.
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