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2020 (5) TMI 472 - AT - Central ExciseRefund of CENVAT Credit - while entertaining the refund claim of the appellant, various adjustments were required to be done against various demand and rebate claim filed by the appellant - HELD THAT:- While entertaining the refund claim, the adjudicating authority has observed that refund claim of ₹ 4,97,809/- has been withdrawn by the appellant being inadmissible. But, no finding has been given by the adjudicating authority, how this calculation has been arrived at. In view of this, the adjudicating authority is required to provide the details of admissible refund claim sought by the appellant of ₹ 4,97,809/-. Therefore, the impugned order qua rejecting the refund claim of ₹ 4,97,809/- on the ground that the same is not admissible and withdrawn is set aside and the matter is remanded back to the Adjudicating Authority. The adjudicating authority is required to give details of the admissible and not admissible refund alongwith co-relation sheet. The appellant is directed to produce the order of this Tribunal before the concerned Assistant Commissioner who within a period of seven days of receipt of this order shall quantify the actual amount of refund - appeal allowed by way of remand.
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