2018 (11) TMI 89

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....n Kumar, Deputy Commissioner & Shri Dass Thavanam, Superintendent (ARs) for the Respondent. ORDER Per: P. Venkata Subba Rao These two appeals are filed by the appellant against Order-in-Appeal No. VIZ-EXCUS-001-APP-117&118-17-18 dated 28.09.2017 passed by the First Appellate Authority setting aside two Orders-in-Original passed by the lower authority. 2. Heard both sides and perused the rec....

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....een submitted evidencing the payment of service tax on the specified services; (iii) that rebate has not been already received on the shipping bills or bills of export on the basis of procedure prescribed in paragraph 2; and (iv) that the rebate claimed is arithmetically accurate, Refund the service tax paid on the specified service within a period of one month from the receipt of said claim: P....

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.... are liable to be set aside. The First Appellate Authority examined the Revenue's appeal and found that the Assistant Commissioner had, in fact, not discharged his duty in terms of para 3(k) of notification of satisfying himself that the conditions mentioned therein are fulfilled before sanctioning the refund. In view of the above, the First Appellate Authority has set aside the Orders-in-Original....

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....orily requires the Assistant Commissioner or the Deputy Commissioner to satisfy himself before sanctioning the refund. The Assistant Commissioner has not discharged his duty in satisfying himself as evident in the Orders-in-Original and hence the Orders-in- Original were correctly set aside by the First Appellate Authority. 6. I have considered the arguments on both sides. The only point of conte....