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2021 (12) TMI 2 - AT - Service TaxRefund claim - exclusion of export invoices worth ₹ 24,72,12,897/- from the turnover - rejection on account of necessary documents / certificates evidencing the foreign inward remittances - HELD THAT:- The impugned order is set aside and consequently, I deem it proper that the Adjudicating Authority shall look into these documents and then pass appropriate order on the exclusion of turnover pertaining to those export invoices and also pass appropriate order on the refund claim of the appellant after hearing and considering all such documents that may be furnished in support, by the appellant. Appeal allowed by way of remand.
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