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TMI Blog2010 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... Ram, JDR CORAM: Hon'ble Shri M. V. Ravindran, Member (Judicial) and Hon'ble Shri P. Karthikeyan, Member (Technical) PER: M. V. RAVINDRAN The appellant has filed this Miscellaneous application bearing No. ST/Misc./23/2010 for considering additional grounds of the appeal which were not taken in their appeal memorandum. After hearing both sides, we find that the Misc. application raises some im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has rejected the contentions partly. He submits that the impugned order of the Commissioner (Appeals) to the extent which is rejected the refund claim filed by the appellant is being challenged and to the extent which is allowed their appeal, it is the submission that the Revenue has not filed any appeal. 3. Ld. JDR submits that the issue involved in this case is regarding refund claim during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s rejected the appeal on the grounds that the appellant has not followed the provisions of Rule 5 of Cenvat Credit Rules, 2004. Ld. Counsel submits that the appellant is eligible for availing Cenvat Credit as per the provisions of paragraph 6.11 of the Foreign Trade Policy and the Hand book of procedures. It is the submission that with effect from 10.09.2004, the appellant is eligible to avail the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification is issued. All the issues have not been considered in a proper perspective by the lower authorities. In view of this, without expressing any opinion on the merits of the case, the impugned order to the extent it rejected the refund claim filed by the appellant prior to 1.5.2006 is set aside and the appeal is allowed by way of remand to the adjudicating authority to re-consider the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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