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2017 (2) TMI 776 - AT - Service TaxRefund claim - export of services - credit relates to export made prior to 14/03/2006 - denial on the ground that provisions of Rule 5 of CCR, 2004 as amended by N/N. 04/2006 dated 14/03/2006 will not apply to the credit earned prior to the said date - Held that: - the ground on which the Commissioner (Appeals) has rejected the refund claim has been discarded by the original adjudication authority itself. In these circumstances, it is not open to the Commissioner (Appeals) to reject the claim on the said ground, which has been discarded in order-in-original - appeal disposed off.
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