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2018 (1) TMI 58 - CESTAT AHMEDABADRefund of service tax which was not payable - denial on the ground that appellant has not filed the prescribed documents in terms of Section 11B of CEA - Held that: - the appellant has produced the registration number and other details of the builder who sold the flat to the appellant and collected service tax from the appellant on behalf of the Revenue being their agent. In that circumstances, it is duty of the refund sanctioning authority to verify the fact whether the service provider has paid the service tax or not - appeal allowed by way of remand.
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