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2023 (10) TMI 597 - AT - Service TaxRefund claim - appellants had not commenced authorized operation of manufacture - services received can be considered as wholly consumed for the authorised operation within the SEZ unit or not - HELD THAT:- From the order of the Commissioner (Appeals) it can be seen that the Commissioner (Appeals) has the remanded the matter with direction to reexamine the claim and to pass a speaking and reasoned order following the principle of natural justice. It was also directed to the respondent to produce the relevant evidence/documents, therefore, it is clear that the Adjudicating Authority has to examine the refund as whole. As regard the issue whether the Commissioner (Appeals) has power to remand back the matter to the original authority, the issue is no longer res - integra as held by the Hon’ble Jurisdictional High Court in the case of COMMISSIONER OF SERVICE TAX VERSUS VERSUS ASSOCIATED HOTELS LIMITED [2014 (4) TMI 406 - GUJARAT HIGH COURT] in which the support was taken from the Hon’ble Supreme Court Judgment in the case of MIL INDIA LTD. VERSUS COMMISSIONER OF C. EX., NOIDA [2007 (3) TMI 8 - SUPREME COURT]. Therefore, in view of the settled legal position on this issue the remand made by the learned Commissioner (Appeals) is legal and proper. There are no infirmity in the impugned order. Hence, the same is upheld - appeal of revenue dismissed.
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