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2016 (12) TMI 1327 - AT - Service TaxRefund claim - period of limitation - Notification No.41/2007-ST - rejection of refund claims for non-corelation of duty paying documents with the export documents - Held that:- In the interest of justice the Order-in-Appeal dated 21.04.2011 passed by the First Appellate Authority is required to be set aside and the matter is remanded to the Adjudicating Authority to decide the issue denovo in the light of Order-in-Original dated 22.03.2010 passed in the case of M/s. S.K.Sarawagi & Co. (P) Ltd. As per the argument of the Appellant the issues involved in the present proceedings are identical to the facts in the case of Order-in-Original dated 22.03.2010 in the case of M/s. S.K.Sarawagi & Co. (P) Ltd. - Matter remanded back.
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