TMI Blog2023 (1) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the appeal but it cannot be verified at this stage. If those were placed on record before the authorities below than the said authorities were under obligation to give finding on the said plea/evidence, one way or the other, but they failed to do so. Since the major portion of the rejected claim is pertains to this head only therefore, without going into the merits of the appeal, I am inclined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artial rejection of refund claim of Rs.3,75,181/- by Commissioner (Appeals) Commissioner of Central Tax (Appeal) Raigad, vide impugned order dated 05/11/2019 2. Originally the appellant, a SEZ Unit providing output service namely Business Auxillary Service for exporting outside India, filed the refund claim of Rs. 22,15,175/- for the period April, 2017, to June, 2017. The Adjudicating Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cording to learned Counsel, establishes that invoices pertains to SEZ unit only. Learned Counsel submits that although the said evidence was produced before the authorities below, but no findings has been given on that submission/evidence by them either accepting or rejecting the same and that erroneous findings has been recorded that there is no evidence to establish that the said services were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the other, but they failed to do so. Since the major portion of the rejected claim is pertains to this head only therefore, without going into the merits of the appeal, I am inclined to remand the matter back to the Adjudicating Authority to decide the issue afresh confining to refund claimed in this Appeal and also to record a finding about admissibility or otherwise of the evidence placed on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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