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2022 (9) TMI 391 - AT - Service TaxSeeking admission to file additional grounds before this Tribunal for the purposes of final hearing of the appeal - Refund of service tax - place of removal for export of excisable goods and utilization of taxable services beyond the place of removal - proviso (a) and Explanation (A)(i) of Notification No.41/2012-ST dated 29.06.2012 - HELD THAT:- The said issue in no more resintegra and the same is a settled proposition of law. The refund in respect of services availed by them at the port of export is available to the exporter. Notification No.41/2012-ST (supra) has been given retrospective effect by amendment Notification No.01/2016-ST dated 3rd February, 2016. Rebate claim - appellant had shown that the total export value was of US$ 66,060.00, whereas BRC was submitted for US$ 9950.00 only - HELD THAT:- When the present matter came before the Ld.Commissioner (Appeals), he had no occasion to verify the BRC, which was received by the assesse as the impugned order was passed ex-parte. In view of the overall facts and circumstances of the case and in view of the subsequent amendments, which have been given the retrospective effect and the details as submitted by the appellant, which entitled the appellant for the rebate, the order in hand is hereby set aside and the appeal is allowed by way of remand to the Ld.Commissioner (Appeals), who could decide both the issues - Appeal is allowed by way of remand.
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