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2017 (6) TMI 226 - AT - Service TaxRefund claim of CENVAT credit - denial on the ground that the appellants have exported the goods availing the draw back and the same should have been exported without availing the drawback because the benefit of N/N. 33/2008-ST was not available retrospectively - denial also on the ground that the appellants did not submit proper documents like invoices, copy of the agreement as entered by the exporters with the buyers and that the evidence related to non-availment of Cenvat Credit was not submitted - Held that: - the services which have been received by the appellant after the manufacture of goods are not to be included while calculating the drawback claim - the order of the Ld. Commissioner (Appeals) is not a reasoned order and is, in fact, completely non-speaking order. The matter is remanded back to the Ld. Commissioner (Appeals) to pass a fresh order after duly considering the submissions and documentation, which the appellants submits before the Ld. Commissioner (Appeals) - appeal allowed by way of remand.
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