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2014 (4) TMI 1070 - CESTAT NEW DELHIDenial of refund claim - notification No. 17/2009-S.T., dated 7-7-2009 - held that:- appellate authority cannot introduce conditions in the Notifications from his side, which amounts to the legislation activity of which does not fall under the ambit of appellate jurisdiction being exercised by the Commissioner (Appeals) If the legislation, in its wisdom, has thought it fit not to introduce the conditions of the previous notification in the subsequent Notification No. 17/2009-S.T., it is not open to the departmental authorities to adopt the conditions of the previous notification and apply the same to the present notification - Similarly, in respect of the refund of the other 2 services, I though Commissioner (Appeals) has observed that the proper documents satisfying the conditions were not submitted by the assessee, but is the case of the appellant, that such I documentary evidence was filed and is duly available with them - Matter remanded back - Decided in favour of assessee.
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