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2023 (6) TMI 787 - CESTAT BANGALORERefund of service tax allowed by passing separate orders - assesse has not availed cenvat credit in claiming refund of service tax under the said Notification No.41/2007-ST - contravention of the conditions of the Notification - HELD THAT:- There are no doubt, the adjudicating authority while scrutinizing the refund claims examined various aspects, however, no specific finding has been recorded in the line as recorded by the learned Commissioner(Appeals) in para 3 of the impugned order particularly the fact whether the assesse has availed cenvat credit while claiming the refund. In these circumstances, it is opined that the objections recorded in para 3 of the impugned order need to be verified by the adjudicating authority after affording an opportunity to the appellant to respond to the said objections - the impugned order is set aside and the appeals are allowed by way of remand to the adjudicating authority to verify the said facts.
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