https://www.taxtmi.com/caselaws?id=458515 Refund claims were remanded for fresh examination after the appellate authority rejected them only on the alleged mismatch between FIRC and export service invoices. Because the other objections recorded in the original order were not dealt with in appeal and were not challenged by the Revenue, those issues could not be reopened on remand. The adjudicating authority was directed to reconsider the matter only on the limited FIRC correlation issue, leaving the unappealed findings undisturbed. en-us Wed, 24 Sep 2014 00:00:00 +0530 Tue, 05 Nov 2024 07:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458515 Refund claims were remanded for fresh examination after the appellate authority rejected them only on the alleged mismatch between FIRC and export service invoices. Because the other objections recorded in the original order were not dealt with in appeal and were not challenged by the Revenue, those issues could not be reopened on remand. The adjudicating authority was directed to reconsider the matter only on the limited FIRC correlation issue, leaving the unappealed findings undisturbed. Case-Laws Service Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458515