2023 (6) TMI 467 - CESTAT MUMBAI

Refund of Service Tax paid, erroneously under mistake of law - main thrust of the adjudicating authority while rejecting the refund claim was that the agreement between the parties was for export of goods and not for export of service, and therefore they are not eligible/entitled for refund of Service Tax paid by them - no evidence of export of service - HELD THAT:- Learned Commissioner failed to touch this issue and did not give any finding whether the agreement was for export of goods or for services which according to me goes to the root of the issue involved herein. Therefore, without going into other submissions, the matter remanded back to the learned Commissioner (Appeals) for deciding the appeal afresh after giving proper reasoning for upholding/rejecting the finding of the adjudicating authority.

The appeal is allowed by way of remand to Commissioner (Appeals) for deciding the same afresh within a period of three months from the date of receipt of copy of this order after giving sufficient opportunity of hearing to both the sides.