Refund claim remand turned on whether the foreign buyer agreement covered testing and analysis services.

The disputed refund component required fresh examination because the agreement with the foreign buyer, relied on to support the claim, was not clearly shown to cover the testing and analysis services in question. The factual record was considered insufficient to determine the scope of the agreement and the terms governing the refund claim. The impugned order was therefore set aside and the disputed part of the refund claim was remanded to the original authority for de novo adjudication.

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Issues: Whether the disputed part of the refund claim required remand for fresh examination of the agreement and its terms.

Analysis: The dispute turned on the factual position regarding whether the agreement with the foreign buyer, relied upon to support the refund claim, covered the testing and analysis services in question. The existing orders did not clearly spell out the terms and conditions of the agreement, and the factual record was found insufficient for a final determination on the disputed refund component. The matter therefore required reconsideration by the original authority.

Conclusion: The impugned order was set aside and the disputed part of the refund claim was remanded to the original authority for de novo adjudication.

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