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2020 (2) TMI 39 - AT - Service TaxRefund claim - Section 11 B of the Central Excise Act, 1944 - procedural lapse - allegation of non-compliance with the condition 2 (h) of Notification No. 27/2012 CE (N.T) dated 18.06.2012 - CBEC Circular No. 1063/2/2018-CX dated 16.02.2018 - HELD THAT:- Since there is no finding by both the lower authorities on the debit entries effected by the appellant, matter requires re-adjudication because, it is for this reason that prompted the issuance of SCN which carried the allegation of non-compliance with the condition No. 2(h). If the debit/reversal of Cenvat Credit is effected, then it may amount to complying with the condition at 2 (h) of Notification ibid. But however, from the date of passing the Order-in-Original and Order-in-Appeal vis-à-vis the debit/reversal of Cenvat Credit, it appears that the Adjudicating Authority did not have the benefit of this documentary evidence. Matters are remanded back to the original authority to look into and verify the debit of Cenvat Credit and call for such other details in this regard, if required, and then pass a speaking order - appeal allowed by way of remand.
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