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2017 (7) TMI 245 - AT - Service TaxRefund claim - Reverse charge - services procured from overseas providers - Held that: - There was no appeal by Revenue against the implied findings of eligibility for sanction of refund. In the light of approval of the claim by the original authority, it is inconceivable that the first appellate authority had sufficient material to determine ineligibility for refund at the threshold. The impugned order has not examined the merit of the claim either. It would, therefore, appear that the first appellate authority has travelled beyond jurisdiction to reject the claim for refund. As the fundamental issue of limitation and eligibility have not been considered by the original authority, the matter needs to be remanded - appeal allowed by way of remand.
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