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2016 (9) TMI 1430 - AT - Service TaxRefund claim - export of services - N/N. 41/2007 dated 6.10.2007 - denial on the ground that the same are not covered by the port services, which are only specified services in terms of notification in question - Held that: - As regards the verification of documents, the same can only be done at the level of original adjudicating authority. As such, it is deemed appropriate to set aside all the impugned orders and remand the matters to the Commissioner for fresh consideration of the appellants’ refund claim in the light of declaration of law by the Tribunal - appeal allowed by way of remand.
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