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2016 (12) TMI 994 - CESTAT KOLKATAWhether Appellant is eligible to refund of services availed in relation to export of goods under Notification No.41/2007-ST dated 06.10.2007? - Held that: - As per Notification No.41/2007-ST certain co-relations are required to be made before sanctioning the refund claims. It is observed from CBEC Circular No. 120/01/2010-ST dated 19.01.2010 that exporters were facing certain difficulties in relation to one to one co-relation between input services and the exports made - Ld.AR appearing on behalf of the Appellant could not produce the required documents before the Bench to ascertain as to what extent co-relation can be made and whether any liberal view can be taken in these proceedings in view of CBEC Circular No.120/01/2010-ST dated 19.01.2010. In the Grounds-of-Appeal filed by the Revenue also no mention of this Circular is made and whether the same is applicable to the facts in hand. Thus, in the interest of justice the matter is remanded back to the Adjudicating authority to give specific findings with respect to CBEC Circular No. 120/01/2010-ST dated 19.01.2010 whether the claim of the Appellant is covered by the clarifications so issued - appeal allowed by way of remand.
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