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2023 (5) TMI 83 - CESTAT BANGALORERefund of accumulated CENVAT credit - export of output services during the period October – December 2008; July – September 2009; July – September 2013 and October – December 2014 - failure to submit copy of CENVAT credit Register and duty-paid input invoices, category-wise CENVAT credit availed on input credit availed - receipt of FIRC through Indian rupees towards export proceeds and question of compliance with Rule 3(2)(b) of ESR, 2005 - HELD THAT:- There is merit in the submissions advanced by the learned AR that the said issue has attained finality after passing of the Order-in-Appeal No.1687 to 1688/2016 dt.25.11.2016 as no appeal has been preferred by the appellant on the said finding of the learned Commissioner (Appeals) before the appropriate forum. In the said remand Order, the original adjudicating authority was only directed to examine the evidence to ascertain the nexus between the input service and the export output service to determine the cash refund of accumulated credit - the same cannot be agitated again before this Tribunal while challenging the second Order passed by the Ld. Commissioner(Appeals). Failure to submit copy of CENVAT credit Register and duty-paid input invoices - HELD THAT:- Appellant submits that they can place all the records as and when directed by the Department to establish the nexus between the input services and export of output services and assist the department in clarifying the glaring calculation error while computing the refund claims - Learned AR for the Revenue has no objection in remanding the matter to the adjudicating authority. Considering the submissions of both sides, it is appropriate to remand the matter to the adjudicating authority to consider all the relevant documents that are on record and that would be produced by the appellant during the course of adjudicating process to establish the nexus between the input services and export of output services, and calculation error in the computation of refund claims except the issue of realisation of FIRC through Indian currency, which has attained finality in the previous proceedings in Order-in-Appeal No.1687 to 1688/2016 dated 25.11.2016. Appeal allowed by way of remand.
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