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2015 (8) TMI 206 - AT - Service TaxDenial of refund claim - C&F Charges and Sales Commission (Foreign) - Notification No. 41/2007 dated 06.10.2007 - exemption from service tax - export of goods - Held that:- Authorised Representative (ADC) for the Revenue has no objection for remanding the issue, as no personal hearing was granted by the Commissioner (Appeals) and since it has to be verified whether the appellants produced the said documents before the original adjudicating authority or not - matter is remanded to the first appellate authority for getting the documents verified and to issue an appropriate order, after following the principles of natural justice - Decided in favour of assessee.
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