2023 (1) TMI 251 - AT - Service Tax
Rejection of refund claim - rejection only on the ground that the invoices were issued in the names of some other units and not addressed to the appellant a SEZ unit - HELD THAT:- Although I have gone through the same evidence which has been annexed from page 43 to 53 alongwith the appeal but it cannot be verified at this stage. If those were placed on record before the authorities below than the said authorities were under obligation to give finding on the said plea/evidence, one way or the other, but they failed to do so. Since the major portion of the rejected claim is pertains to this head only therefore, without going into the merits of the appeal, I am inclined to remand the matter back to the Adjudicating Authority to decide the issue afresh confining to refund claimed in this Appeal and also to record a finding about admissibility or otherwise of the evidence placed on record herein.
The Appellant is directed to produce all the evidences before the Adjudicating Authority in support of their claim and the said Authority is also directed to decide the issues after giving proper opportunity to the Appellant - Appeal allowed by way of remand.