TMI Blog2018 (3) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is set aside and the lower authorities to are directed to quantify the amount of refund that needs to be sanctioned and refund the same - appeal allowed - decided in favor of appellant. - Appeal No. E/11076/2017 - Order No. A/10179 / 2018 - Dated:- 10-1-2018 - Shri M V Ravindran, Hon'ble Member (Judicial) For the Applicant : Shri Dhaval Shah, Advocate For the Respondent : Shri S Chitrkara, Authorised Representative ORDER Per : Shri M V Ravindran, This appeal is directed against OIA-AHM-EXCUS-002-APP-099-16-17 dt 27/03/2017 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -AHMEDABAD-II. 2. Heard both side and perused the records. 3. On perusal of the records, the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntification of refund claim under reference. On such remand proceedings, the Adjudicating Authority again went into the merits of the case and rejected the claim which was contested before the First Appellate Authority and the First Appellate Authority by OIA No AHM-EXCUS-002-APP-271-13-14 dt 20.1.2014, specifically recording that the appellant had submitted all the details to the Adjudicating Authority which was not considered and accordingly remitted the matter back to the Adjudicating Authority again with a direction to follow the principles of natural justice. The Adjudicating Authority on third round of litigation before him again by OIO dtd 9.2.2016 rejected the claim on merits. While rejecting the said claim, the Adjudicating Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ul consideration of the submissions, I find that the impugned order is incorrect and not in consonance with law. 7. I find that the First Appellate Authority order dt 1.10.2012 in Para 5.2 after considering the applicability of Rule 5 of CCR, 2004 in respect of the refund of the Cenvat Credit lying in balance in Para 5.6 has recorded as under : I have seen the application dated 10.08.2011 regarding surrender of Central Excise Registration which has been submitted by the appellant to the jurisdictional Range Superintendent. I have also seen the application dated 14.09.2011 requesting to grant refund of unutilized duty lying on the day of surrendering of their Central Excise Registration and same is submitted in Form R along with spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in accordance with law by remanding the matter back to adjudicating authority for requantification/verification of documents. 9. As against the above reproduced portion of the order dt 1.10.2012, no appeal has been preferred by the Revenue. In my view, the order of the First Appellate Authority dtd 1.10.2012 has attained finality in respect of the litigation entered by the appellant and the amounts lying in balance in the Cenvat account. In my view, further litigation which has been entered into by the lower authorities by going into merits of the case is unwarranted and the Adjudicating Authority should have granted the refund to the appellant following the directions given by the First Appellate Authority in OIA dt 1.10.2012. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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