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2022 (8) TMI 643 - CESTAT AHMEDABADRejection of claim of refund of service tax - exemption in certain cases relating to construction of Government buildings - Section 102 of the Finance Act, 1994 - HELD THAT:- In terms of the provisions of Section 102 of FA, the appellant claimed refund of tax paid on certain services, that they claimed to have provided to military establishments. Due to the sensitive nature of the contract, the appellant could not produce the full text of the contract before the Revenue authorities and solely for that reason the refund has been rejected. It is seen that the appellant have produced certificates of Garrison Engineers showing the nature of work done and the date of contract, which are two relevant factors needed for processing the claim. Merely because the original contracts could not be produced, due to them being covered by Official Secrets Act, the rejection of refund claim is not correct. The orders of lower authorities do not examine the certificates of the Garrison Engineers which prescribes not only the nature of contract but the date of contract as well. The original adjudicating authority will take the Certificate of the Garrison Engineers on the face value and process the refund claim accordingly, for each contract and give finding - The appeal is partly allowed by way of remand.
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