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2018 (3) TMI 864 - AT - Service Tax100% EOU - Refund claim - export of services - denial on the ground appellant had not debited the amount for which refund has been claimed, as required by N/N. 27/2012-CE (NT) dated 18.06.2012 - Held that: - On the specific query from this Bench as to whether these details were produced before the Adjudicating Authority or otherwise, it was submitted by appellant possibly were unable to produce the details before the Adjudicating Authority - the appellant has to produce these details, before the Adjudicating Authority. Matter remitted back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand.
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