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2017 (9) TMI 950 - HC - Service TaxEntitlement of the respondent to the refund - Held that: - It is crystal clear that the observation made in paragraph 5.1 is only prima facie observation made by the Customs, Excise and Service Tax Appellate Tribunal. The issue whether the respondent is entitled to refund in accordance with law is not at all concluded by the prima facie observation and issue of entitlement of the respondent to the refund has been expressly kept open to be decided by the Adjudicating Authority - we do not agree that the issue of entitlement of the respondent to claim refund does not remain open - appeal dismissed - decided against appellant.
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