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2018 (6) TMI 134 - AT - Service TaxRefund of unutilized CENVAT credit - 100% EOU - denial of credit due to various reasons - it was contended by the appellant that proper observations were not made by the original authority - Held that:- The impugned order set aside and cases remanded back to the original authority with the observation to pass a de novo order after considering the submissions put forth by the appellant - The original authority will also consider the e-BRCs which could not be produced before him earlier and which have been obtained subsequently by the appellant from the DGFT clearly showing the receipt of FIRCs - appeal allowed by way of remand.
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