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2021 (7) TMI 1247 - HC - Service TaxRefund of Cenvat credit - during the period the respondent was not registered as service provider - CESTAT allowed the refund - N/N. 5/2006-C.E. (N.T.), dated 14-3-2006 - notice was served on the first respondent, the same returned with the postal endorsement ‘left’ as early as 8-6-2019 - first respondent did not even intimate the Revenue about the change of office - HELD THAT:- Tribunal stated the legal position that the State should not be enriched at the costs of its citizen. There can be no quarrel over the said proposition. However, the Tribunal failed to consider as to whether the Commissioner (Appeals) was justified in passing the common order dated 18-12-2013 allowing the appeals filed by the first respondent-assessee. Several grounds have been raised by the Revenue before the Tribunal, which could be seen from the grounds of appeal annexed in the typed set of papers. The Tribunal was required to examine the correctness of the common order passed by the Commissioner (Appeals) with reference to the grounds raised by the Revenue before it - the common impugned order is without any discussion on any of the grounds raised by the Revenue. The matters are remanded to the Tribunal for a fresh consideration in accordance with law after issuing notice to the first respondent-assessee - Appeal allowed by way of remand.
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