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2012 (11) TMI 870 - AT - Service TaxRefund of Service Tax - export of goods by 100% EOU - service tax paid by the appellant for the inputs received by them- held that:- Appellant needs to produce necessary evidences in support of their claim in order to verify genuineness of the admissibility of the claim. Refund claim is rejected only for non-production of evidences before first appellate authority, without expressing any opinion on the merits of the case - impugned order is set aside and remand the matter back to first appellate authority to reconsider the appeal, after following the principles of natural justice and also considering the evidences that may be produced by ld. Counsel before him.
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