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2023 (6) TMI 588 - CESTAT KOLKATARefund of Service Tax paid - rejection on the ground that invoice dates are not matching - reverse charge mechanism - HELD THAT:- In respect of Rs.2,78,640/- (Rs.2,85,269-Rs.6,629/-) since all the claims made by the Appellants are verifiable by the Adjudicating Authority by going through the documentary evidence produced by the Appellant as well as Departmental records being available, it is deemed fit to remand the matter of refund of Rs.2,78,640/- to the Adjudicating Authority. He may get the verification done for the documentary evidence placed by the Appellant. He may pass necessary order by following the principles of natural justice within 4 months from the date of communication of this order. Appeal allowed by way of remand.
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