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2017 (9) TMI 1674 - CESTAT KOLKATARefund of Service tax paid erroneously - principles of natural justice - Held that:- The appellant contended that the said amount was paid from its own source under reverse charge mechanism. Both the authorities below had not examined this issue - the matter is remanded to the Adjudicating Authority to decide afresh - appeal allowed by way of remand.
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