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2017 (1) TMI 233 - AT - Service TaxRejection of rebate claim - N/N/. 11/2005-ST dated 19.04.2005 - Time limitation - Held that: - Learned Counsel did not challenge the decision. He further argued that the date of payment of duty is not the last date of the month as has been mentioned in the order but the date on which they make a debit in their Cenvat account. The accounting entry passed in the books was submitted with the office of the learned Commissioner (Appeals) to substantiate that rebate has been claimed within one year from the date of payment of tax which has not been mentioned by lower authorities. I find that this arguments has not been taken before the lower authorities and relied upon documents were not submitted before them. In order to give a fair chance to Revenue, I set aside the impugned order and remand the matter back to the adjudicating authority to decide the matter afresh - appeal disposed off by way of remand.
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