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2021 (1) TMI 180 - AT - Service TaxRefund of unutilized Cenvat Credit - refund rejected on the ground of nexus, formula prescribed under Rule 5 ibid as well as Notification No.27/2012-CE (NT) dated 18.6.2012 while calculating the amount of refund was not properly applied, on the ground that maximum amount of eligible refund cannot be greater than the unutilized Cenvat Credit for the quarter and also on the ground that the value of services are not paid to the vendor within the limitation period as prescribed u/r 4(7) ibid. HELD THAT:- There is no discussion about the contentions raised by the appellants and in the impugned order there are no proper reasonings/ findings as to how the part of the refund claim was disallowed. From the impugned order it is not possible to know the reasoning for rejection of the part of refund claim. Learned Commissioner ought to have discussed the relevant facts and given reasonings while rejecting part of the refund amount claimed by the appellants but there are no such discussions in the impugned order. Matter remanded back to the learned Commissioner for deciding afresh limited to the issues raised in the instant Appeals because for the refund allowed by the learned commissioner no appeal was filed and it attained finality - appeal allowed by way of remand.
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