Refund dispute remanded for de novo consideration, with refund entitlement and assessment-related objections left open.

A refund dispute over alleged excess service tax payment was remanded for fresh adjudication rather than decided on merits. The Tribunal did not rule on the refund entitlement, the applicability of CENVAT credit, or the objection that refund cannot be used to alter an assessment. Instead, it set aside the impugned order and directed the original authority to reconsider the refund application de novo, with liberty to the appellant to produce evidence. All questions of law and fact were left open.

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Issues: Whether the refund claim could be finally decided on merits, and whether the matter should be remanded for fresh consideration of the refund application.

Analysis: The dispute concerned refund of service tax allegedly paid in excess, with competing submissions on the applicability of CENVAT credit and on the principle that refund cannot be used to modify an assessment. The Tribunal did not enter into the merits of the refund entitlement or the legal objections raised by either side. Instead, it found the case fit for fresh adjudication by the original authority, with liberty to the appellant to produce evidence and with all questions of law and fact left open.

Conclusion: No final adjudication was rendered on the refund entitlement or the assessment-related objections; the matter was remanded to the Assistant Commissioner for de novo decision.

Final Conclusion: The impugned order was set aside and the refund dispute was sent back for fresh consideration, leaving the substantive issues open.

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