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2021 (7) TMI 899 - AT - Service TaxRefund of CENVAT credit - Certain FIRCs were addressed to unregistered premises - certain FIRCs were not produced can be considered as Export Turnover or not - invoices addressed to unregistered premises - non-compliance with the conditions 2(g) and 2(h) of N/N. 27/2012-CE(NT), dated 18.06.2012 - ceiling of the provisions of section 142(3) of CGST Act, 2017 - amount of refund claimed in ST-3 return, not debited - HELD THAT:- The appellants have not been able to explain the required documents before the refund sanctioning authority. The learned counsel has submitted that they would be able to produce and also explain in regard to necessary documents if they are given further chance. The matter requires to be remanded to the refund sanctioning authority - Appeal allowed by way of remand.
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