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2017 (2) TMI 384 - AT - Service TaxNo-speaking order - refund - limitation - refund claim rejected based upon judicial pronouncements in the case of Swagat Synthetics and STI India Ltd [2008 (10) TMI 246 - HIGH COURT OF MADHYA PRADESH AT INDORE] - Held that: - the impugned orders of the first appellate authority are not speaking order having not recorded any reasoning for upholding the adjudication order. In the interest of justice, we deem it fit to remand the matter back to the first appellate authority to reconsider the issue afresh in the light of N/N. 5/2006-CE(NT) as amended as also the relevant case laws - appeal allowed by way of remand.
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