2016 (1) TMI 1378

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..... directed against Order-in- Appeal No. PI/501/05 dated 30.12.2005 passed by the Commissioner of Central Excise (Appeals), Pune I whereby the ld. Commissioner held that the refund claim by the appellant is premature and liable to be rejected on that ground alone for the reason that the basic issue whether the appellant was entitled for notification 108/95 dated 28.08.1995 was pending in the show-ca .....

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..... se as the merit of the case was pending in the show-cause notice dated 03.11.2004 before Commissioner (Adjudication), New Delhi. Now the show-cause notice dated 03.11.2004 has been adjudicated by Commissioner (Adjudication) vide order dated 28.02.2012. Therefore, the ld. Commissioner (Appeals) needs to reconsider the matter of refund afresh. 5. In these circumstances, I remand the matter back to .....

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