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2018 (11) TMI 89 - CESTAT HYDERABADRefund of service tax credit - N/N. 41/2012 –ST dated 29.06.2012 - only point of contention is that the Assistant Commissioner has not discharged his duty in properly recording his satisfaction of fulfillment of conditions of the notification while sanctioning the refund - Held that:- There is no allegation that the appellant has not fulfilled the conditions mentioned in the notification. In view of this unusual factual matrix in which one of the conditions of the notification was not fulfilled by the Assistant Commissioner (and not by the assessee), this is a fit case remanded back to the Original Authority to satisfy himself and record his satisfaction regarding the fulfillment of the notification and sanction refund to the extent admissible - appeal allowed by way of remand.
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