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2019 (11) TMI 172 - AT - Central ExciseRefund claim - refund claim was returned to the appellant stating that it was premature as show-cause notice for recovery of the credit had been pending adjudication - Reversal of CENVAT Credit - capital goods brought to their factory in the year 2008-09 - HELD THAT:- The proceedings initiated for recovery/ appropriation of the credit ultimately dropped by the Commissioner vide order dated 15.01.2014. In the meantime, the proceedings relating to refund claim by the appellant was decided by the learned Commissioner (Appeals) rejecting their claim. Since the adjudicating Commissioner dropped the demand notice, therefore, the order rejecting heir refund claim needs to be re-examined. The impugned order is set aside and the matter is remanded to the adjudicating authority for fresh adjudication of their claim - appeal allowed by way of remand.
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