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2023 (5) TMI 1077 - AT - Central ExciseRefund claim - nexus of specific inputs with its different rates to the manufacture of export goods cleared under various A.R.E. 1 (not established) - non-maintenance of records in a proper manner facilitating the possible co-relation of specific inputs to specific Outputs, as required under Rule 5 of Cenvat Credit Rules, 2002 - no sufficient corroborative evidence was available on records to link the input - HELD THAT:- Tribunal while remanding the matter to original authority has held that the appellant is entitled to the refund of the accumulated credit which shall be quantified by the authority below, after looking into their records for which purposes we remand the matter to the original adjudicating authority. In the remand proceedings appellant submitted all the documents required for verification and quantification. All the documents were verified by the jurisdictional range officer and vide his report dated 25.11.2006/ 12.12.2006, referred in the order of original authority observed, “The calculation of refund claim on average basis is found in order.” If on verification of the documents submitted the quantum of refund claim has been found in order by the jurisdictional authorities have been found in order, then the in terms of the CESTAT Order, the refund should have been granted to the appellant. From the CESTAT order, it is observed that in the first round of litigation also the refund was rejected by the lower authorities for the reason that the claim was made on average basis. Tribunal has allowed the appeal and remanded the matter only for re-quantification. The impugned order travels beyond the directions in the order of tribunal and cannot be sustained. Appeal allowed.
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