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2022 (11) TMI 339 - AT - Service TaxRefund of unutilized CENVAT credit - input services used for providing e-publishing service which in effect was export of service - rejection of refund claims holding that the foreign remittances though were made into the same account were in three different names - Rule 5 of CENVAT Credit Rules, 2004 read with Notification 27/2012 - HELD THAT:- It is seen from the Order in Original dated 25.2.2021 that the appellant has been granted refund and the issue with regard to the remittances in different names has been discussed in detail. The appellant has made a request that they may be given a chance to furnish documents to explain how the remittances have been made. The matter requires to be remanded to the original authority who is directed to look into the orders passed by the authorities in the appellant’s own case for refund claims and consider the same as expeditiously as possible - Appeal allowed by way of remand.
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