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2018 (2) TMI 1182 - AT - Service TaxRefund claim - N/N. 27/2012-CE (NT) - denial on the premise that services for which they have availed Cenvat credit are not input services and appellant has filed 3 times revised returns showing different figures - Held that: - The fact of revised return is on record. Nowhere in the Finance Act, 1994 it is stated that return is to be revised once, twice or thrice. If there is mistake, it is right of the appellant to revise the return and there is no such bar on the appellant to revise the return and appellant can revise the returns several times. The appellant has provided certificates issued by bank co-relating the exports made by the appellant and payments realised thereof. The adjudicating authority shall examine the certificates to verify that against the exports of goods the appellant has received the payment through the banking channels or not. The matter is remanded back to the adjudicating authority only for verification of the bank certificates produced by appellant - Appeal allowed by way of remand.
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