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2017 (8) TMI 797 - HC - Service TaxRefund of service tax - case of Revenue is that the appellant has not been able to produce any convincing evidence or additional ground in their support so as to deserve any fresh re-look of the circumstances relating to the case - Held that: - The Court finds that all the grounds concerning the rejection of the Petitioner’s claim for refund by the ACST and Commissioner (Appeals) can well be urged before the CESTAT. At the same time, the apprehension expressed by learned counsel for the Petitioner as noted hereinbefore cannot be stated to be wholly unfounded - this Court, while declining the present writ petition challenging the order dated 28th November 2016, passed by ACST, and the order dated 9th June 2017, passed by the Commissioner (Appeals-I), directs that the appeal filed against the said orders by the Petitioner before the CESTAT should be considered by the CESTAT both on the aspect of limitation and on merits - petition on remand to be decided by CESTAT only.
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