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2011 (9) TMI 351 - AT - Service TaxRefund of Cenvat Credit - the nexus between the input services on which CENVAT credit had been availed by the assessees and kept in unutilized credit account and the output services exported by them required to be re-examined by the original authority after requiring the assessees to produce Chartered Accountant's certificates as required in the Board's circular - As the relevant circular Board's Circular No. 120/1/2010 dated 19.01.2010 of the Board was not available to the original authority when the refund claims were examined by it - essentially, what was ordered by the Commissioner (Appeals) in each of these cases was remand of the substantive issue to the lower authority - Hence, decided that the matter should be remanded to original authority and original authority should give the respondents a reasonable opportunity of adducing evidence in the form of Chartered Accountant's certificates and also of being personally heard - matter remanded back.
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