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2017 (2) TMI 946 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06.10.2007 - denial on the ground that the conditions of the Notification had not been complied - Held that: - Both the Adjudicating Authority as well as first Appellate Authority erred in examining the claims in term of 41/2007-ST ibid - In an identical matter, the Tribunal in the case of Gaurav International Vs. C.S.T. Delhi [2014 (4) TMI 1070 - CESTAT NEW DELHI] remanded the matter to the original Adjudicating Authority for verification of the documents and satisfaction of the conditions of Notification - appeal allowed by way of remand.
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