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2016 (9) TMI 635 - AT - Service TaxPeriod of limitation - Refund claim - Service tax paid on Business Support Service provided to associated enterprise which was later on amalgamated with the appellant - non-production of documentary evidences, the claim appeared to be for the period prior to date of amalgamation, on the principle of unjust-enrichment, limitation etc. - Held that:- The adjudicating authority and the first appellate authority have not considered the matter on merits and have rejected the refund claim only on limitation without going into merits of the case. Further, it is alleged that the said claimant had not submitted any evidence whatsoever to prove that the service tax claimed as refund has been paid by the said claimant. It is also observed that the original adjudicating authority or the first appellate authority had no opportunity to examine the case law, now submitted by the appellant with regard to limitation as well as merits. Hence, we find that this matter has to be remanded back to the adjudicating authority for fresh decision after giving reasonable opportunity of hearing to the appellants. - Appeal allowed by way of remand
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