2013 (4) TMI 894

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..... Commissioner   (A.R) for respondent Per : Ashok Jindal The appellants are in appeal against the impugned order wherein the refund claim has been denied on the premise that appellants have filed co-relate the input credit availed by them on export goods.  2. The facts in brief are that appellants are manufactured printed books. For manufacture of printed books, the appellants proc .....

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..... justice to remand the matter back to the adjudicating authority to examine the issue of co-relation of Cenvat Credit availed by them towards goods exported.  In these terms, we set aside the impugned orders and remand the matter back to the adjudicating authority as discussed hereinabove.   All issues are kept open.   4. Appeal is disposed of in the above terms.  ( .....

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