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2013 (3) TMI 22 - BOMBAY HIGH COURTRefund claim - appellant submitted that various similar refund claims filed by the petitioner for the period from June, 2009 to March, 2010 have been allowed by the A.O. and even the Commissioner (Appeals) has held to the effect that the petitioner is eligible to avail the Cenvat credit and entitled to claim refund of tax paid on the services enlisted therein, the A.O. has failed to record any reasons as to why he differs with the aforesaid decision of the A.O./Commissioner (A) and, therefore, the impugned order is liable to be quashed and set aside. Held that:- The conduct of the A.O. in arriving at a conclusion that the certificate issued by the C.A. is false, without considering the explanation given by the petitioner and without assigning any reasons, clearly shows that the A.O. is biased against the petitioner and bent upon rejecting the claim of the petitioner without even considering the merits of the claim put forth by the petitioner. - matter remanded back for fresh decision on merit.
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