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2019 (6) TMI 1522 - AT - Service TaxRefund of unutilized CENVAT Credit - export of services under the category of Scientific and Technical Consultancy services to the principal located outside India in USA - refund denied on the ground that the appellant does not have any receipt and/or billing for export of services during the said quarter - HELD THAT:- The appellant at the stage of first adjudication for the third quarter, Order-in-original dated 9.6.2010, has stated this fact, which is recorded in para 11(2) of the said order, that the amount of ₹ 50,000 USD relates to 2nd quarter and out of which, 30,000 USD relates to the third quarter. Accordingly, it is found that the rejection of the refund claim is bad. Accordingly, the impugned order is set aside and the appeal is allowed by way of remand to the Adjudicating Authority for the limited purposes of verifying the aforementioned bill which has been raised for the two quarters, as the copy of the same is not available before this Tribunal.
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