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2018 (5) TMI 401 - AT - Service TaxRefund claim - contention of the Revenue is that the service provider of the respondent was not registered under the category of port service and was registered only for Business Auxiliary Service and Business Support Service - Held that: - no finding has been given by Commissioner (Appeals) to analyse averments made by the assessee and to test the grounds on which the adjudicating authority rejected the refund and to that extent, the order of Commissioner (Appeals) shows no application of mind - the matter is remanded back to the Ld. Commissioner (Appeals) for re-adjudication on the issue of refund of THC charges, BL charges, IHC & administrative charges etc. after giving proper opportunity to the respondent to defend their case - matter on remand. Refund claim of ₹ 1,50,396/- - Held that: - the adjudicating authority has gone by presumption in arriving at the amount for transport of empty containers from ICD to the factory for export goods - refund cannot be denied on presumption - refund allowed - decided against Revenue. Part matter on remand - partly decided against Revenue.
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