TMI Blog2018 (3) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... to grant the refund as the relevant date for one year of period of limitation has to be computed from the date of Shipping Bill/Bill of Export which has not been done in this case - the case is required to be remanded to the original authority with a direction to the appellant to produce the relevant documents proving the exports for the purpose of claiming the refund - appeal allowed by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling under Chapter Heading 83 84 of the Central Excise Tariff Act, 1985. They have availed cenvat credit of service tax paid on various input services in terms of Rule 3 of the Cenvat Credit Rules, 2004 (CCR for short). As they are 100% EOU exporting their final products, and as they were not making any regular DTA clearances, they had accumulated unutilized cenvat credit availed on certain inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted the requisite documents. Aggrieved by the said order, appellant filed appeal before the Commissioner who also rejected the appeal of the appellant. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts of the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication No.05/2006. He further submitted that the appellants have also not furnished the documents in support of the refund claim. 5. After considering the submissions of both the parties and perusal of the material on record, I find that the Commissioner (Appeals) has observed in his order that the appellant nowhere in his grounds of appeal as well as during personal hearing have rebutted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order after considering the documents which may be produced by the appellant in support of his refund claim. Therefore, I set aside the impugned order and remand the case back to the original authority which will pass the order after complying with the principles of natural justice. The appeal is allowed by way of remand. (Operative portion of the Order was pronounced in Open Court on 05/01/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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