https://www.taxtmi.com/caselaws?id=439213 Refund claims under Notification No. 41/2007-ST, as amended, require clear factual compliance with the prescribed conditions, including non-availment of Cenvat credit. Where the record does not contain a specific finding on that material condition, the appellate objections cannot be resolved conclusively on the existing record. The matter was therefore remanded to the adjudicating authority for fresh verification of the disputed facts after giving the assessee an opportunity to respond. The refund was not finally decided on merits and was left open for reconsideration in light of the notification requirements. en-us Tue, 30 May 2023 00:00:00 +0530 Mon, 19 Jun 2023 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439213 Refund claims under Notification No. 41/2007-ST, as amended, require clear factual compliance with the prescribed conditions, including non-availment of Cenvat credit. Where the record does not contain a specific finding on that material condition, the appellate objections cannot be resolved conclusively on the existing record. The matter was therefore remanded to the adjudicating authority for fresh verification of the disputed facts after giving the assessee an opportunity to respond. The refund was not finally decided on merits and was left open for reconsideration in light of the notification requirements. Case-Laws Service Tax Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439213