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2016 (10) TMI 1384 - AT - Service TaxRefund claim - confirmation of the adjudication order without appreciating the difficulties of the appellant - Rule 5 of Cenvat Credit Rules, 2004 - HELD THAT:- It transpires from the adjudication order that appellant has been aggrieved due to rejection of its refund for non-submission of evidence in support of the claim of refund. Therefore without keeping the appeal pending, to do justice to both sides, the matter is remanded to the ld. Adjudicating authority to hear the appellant afresh on the evidence that may led by appellant during re-adjudication proceeding. Appeal allowed by way of remand.
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