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TMI Blog2017 (1) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative ORDER Per Dr D.M.Misra These four appeals are filed against OIA-AKP/322-325/DMN/VAPI-I/2009-2010 dt 23.2.2010 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) DAMAN. Since the issue involved in all these Appeals are common, these are taken up together for disposal. 2. The brief facts of the case are that the appellants are engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product exported by them was exempted from duty and also they do not fulfill the conditions laid down under the Notification issued under Rule 5 of the Cenvat Credit Rules,2004 by producing sufficient evidences alongwith the refund claims. On adjudication, the refunds were rejected. Aggrieved by the said orders, the appellants preferred appeals before the Ld Commissioner (Appeals), who in tur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Dept. has verified all the documents against their claim and it is incorrect to say that eligibility of cash refund was not supported by evidences. 4. The Ld AR for the Revenue though did not object to the principle laid down in the aforesaid judgments, however, he vehemently argued that the appellant had failed to comply with the conditions laid down under Rule 5 of the Cenvat Credit Rules re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting evidences to establish about the use of the inputs in the manufacture of finished goods which were exported and compliance of the conditions laid down under the relevant Notification. I find that the Ld. Commissioner (Appeals) while considering the issues recorded his observation on the first aspect only and concluded that they are not eligible to the cash refund of the CENVAT Credit as the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix years hence, a timeframe may be fixed for the remand proceeding. 8. The Ld. AR for the Revenue has no objection. Hence, as far as practicable, the de novo proceeding may be completed within four months from the date of communication of the order. Needles to mention a reasonable opportunity of hearing be granted to the Appellant. Appeals are allowed by way of remand to the Ld. Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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