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2018 (5) TMI 1864 - CESTAT KOLKATARefund of service tax - N/N. 52/2011-ST dated 30/12/2011 - export of services - principles of unjust enrichment - Held that:- The Adjudicating Authority has observed that appellant assessee failed to establish any co-relation between bills/invoices/challans with specific export consignment, ARE- 1/Shipping Bill wise - The Adjudicating Authority has also observed that the appellant failed to submit essential and relevant documents and clarification pertaining to discrepancy pointed out regarding their refund claim. Thus, the Lower Authority have not considered the documents placed by the appellant - matter is remanded to the Adjudicating Authority to decide afresh after considering the submission of the appellant and to pass order in accordance with law - appeal allowed by way of remand.
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