Classification plea raised for the first time justified remand for fresh adjudication of the refund dispute.

A classification plea raised for the first time before the Tribunal, namely that the service was classifiable as supply of tangible goods for use, had not been claimed or examined before the lower authority. Because that contention went to the foundation of the refund dispute and had not been adjudicated on facts or law at the original stage, fresh consideration by the adjudicating authority was required. The impugned order was set aside and the matter was remanded for reconsideration of all issues afresh.

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Issues: Whether the matter required remand for fresh consideration of the classification dispute, including the plea that the service was classifiable as supply of tangible goods for use.

Analysis: The classification plea was raised for the first time before the Tribunal and had neither been claimed before nor examined by the lower authority. Since the new contention went to the basis of the refund dispute and had not been adjudicated on facts or law at the original stage, fresh examination by the adjudicating authority was warranted.

Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority for reconsideration of all issues afresh.

Ratio Decidendi: A classification plea not raised or examined before the original authority may justify remand where its consideration is necessary for proper adjudication of the dispute.

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