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2020 (3) TMI 1303 - CESTAT AHMEDABADRefund of Service Tax paid - Payment to the builder in respect of a property which she has booked but later cancelled - certain discrepancy in the Chartered Accountant Certificate - HELD THAT:- There is a incongruence in the order-in-original and order-in-appeal. While the order-in-original rejects the refund claim as inadmissible, order-in-appeal rejects only on the ground of discrepancy in the Chartered Accountant certificate. It is apparent that the appellant was not confronted with the so-called defects in the CA certificate before rejecting the refund claim. Moreover, it is found that the issue of limitation has not been raised by the Original Adjudicating Authority or the first appellate authority. In these circumstances, it cannot be raised in remand proceedings as well. The impugned order is set aside and the matter is remanded to Original Adjudicating Authority for fresh consideration - appeal allowed by way of remand.
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