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2023 (9) TMI 416 - CESTAT BANGALORERefund of unutilised CENVAT credit of the Service Tax paid on the input services - non-submission of original record/documents based on which credit was taken by the ISD - HELD THAT:- The admissibility of credit is not in dispute, certain verifications had to be done before finalising the refund claims and the Commissioner (A) at para (20) of the impugned order has rightly directed the respondent to file necessary documents before the original authority for verification and sanction of the refund. There are no infirmity in this order and also there is no substance in the grounds of appeal or the submissions of the Revenue to dispute the facts discussed by the Commissioner (A) in the impugned order. The appeal is dismissed.
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