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2018 (4) TMI 1704 - CESTAT ALLAHABADRefund of Service Tax - input services utilized for export of readymade garments - HELD THAT:- On the first ground objection as to jurisdiction have to be taken in the course of the first instance, which was not taken by Revenue before the ld. Commissioner (Appeals) and accordingly, the said ground is dismissed. The ld. Commissioner (Appeals) have only deciding the issue in principle by giving the directions to the respondent/assessee – “to produce the payment proof in respect of all the concerned invoices to the Adjudicating Authority” thus, directions having been given to the respondent/assessee to appear before the Adjudicating Authority and certified certificate regarding receipt of export proceedings in support of their refund claim of export and then they are eligible for disbursement of refund of Service Tax. Thus, the second ground of appeal is not tenable. The respondent/assessee is directed to appear before the Adjudicating Authority in terms of the directions of the ld. Commissioner (Appeals) and produced the relevant proof of realization of export proceedings in support of their refund claim - Appeal dismissed - decided against Revenue.
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