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2021 (12) TMI 152 - AT - Service TaxRefund of CENVAT Credit - input services - grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela) - failure to comply with the condition prescribed under Rule 6A(c) of export of services - non-fulfilment of condition of Rule 6 of Cenvat Credit Rules, 2004, Rule 6A of Service Tax Rules, 1994 and Notification No.27/2012.CE(NT) dated 18.06.2012 - HELD THAT:- The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority. However, his grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela). The ends of justice will be met if these two paras are deleted and the remaining part of the order of the Commissioner (Appeals) upheld. After deleting these two paras, we uphold the remand order passed by the Commissioner (Appeals) to the adjudicating authority for consideration of the refund claims in terms of the provisions of the law and the documents submitted along with the refund claims and during the proceedings before the adjudicating authority. The provisions as contained in Subsection 1, 2 and 3 of Section 11B, the refund claim needs to verified for correctness by the Assistant Commissioner, and his satisfaction recorded after causing due verification - Appeal allowed by way of remand.
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