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2023 (10) TMI 1304 - BOMBAY HIGH COURTRecovery of service tax on ‘premium’ received towards ‘marine policy’ - exemption provided under N/N. 3/1994 related to premium collected on insurance of export of goods from India - HELD THAT:- In the facts and circumstances of the case, it would be appropriate that the proceedings instead of being remanded to the adjudicating officer, as done by the tribunal ought to be remanded to the CESTAT, so as to consider these issues on which the questions of law have been posed for our consideration. Once these issues are examined and decided by the tribunal, the other issues if they arise, can be gone into, in regard to which all contentions of the parties would be required to be kept expressly open - the impugned order set aside - appeal disposed off.
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