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2019 (3) TMI 1880 - HC - Service TaxRefund claim - refund claimed on the ground that service rendered was outside the shores of India and to a foreign party - HELD THAT:- This Court notes that under Article 227 of the Constitution of India, the Court is empowered to look into the actual state of affairs and lis between the parties and can always mould reliefs in the interest of both the assessee as well as the Department. Hence, the applications have been taken up for hearing analogously - this Court is of the view that the matter ought to be remanded back for consideration afresh before the Customs, Excise and Service Tax Appellate Tribunal, Kolkata as regards why the case of the revisionist should not be viewed as similarly placed to the applicant to the decision of the Mumbai Bench of the Tribunal in the case of SUN-AREA REAL ESTATE PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [2015 (5) TMI 885 - CESTAT MUMBAI] where it was held that when a foreign bank is maintaining Indian rupees in their account obviously, such Indian rupees was obtained in lieu of foreign exchange. Matter remanded.
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