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2022 (11) TMI 1275 - AT - Central ExciseRefund claim - time limitation - availability of credit for the period prior to 01.04.2011 - HELD THAT:- The operating portion of the order passed by this Tribunal on the earlier occasion clearly reveals that the entire Order-in-Appeal passed by the Commissioner (Appeals) was set aside and the matter was remanded back to the original adjudicating authority to adjudicate on the point of limitation as well as availability of credit for the period prior to 01.04.2011 apart from examination of documents like filing of return, verification of entries in the CENVAT Credit accounts etc. This being facts on record observation of the Commissioner (Appeals), while confirming the rejection of refund order passed by the adjudicating authority, to the extent that Appellant had sought for refund by filing refund application dated 04.07.2018 on the basis of Order-in-Appeal dated 29.05.2017 that was set aside by this Tribunal on 05.12.2017 is not maintainable, appears to be rational and proper. Appeal dismissed.
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