2023 (1) TMI 251

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....e Respondent ORDER This appeal has been filed against the partial rejection of refund claim of Rs.3,75,181/- by Commissioner (Appeals) Commissioner of Central Tax (Appeal) Raigad, vide impugned order dated 05/11/2019 2. Originally the appellant, a SEZ Unit providing output service namely 'Business Auxillary Service' for exporting outside India, filed the refund claim of Rs. 22,15,175/- for th....

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....o the screenshot of their internal booking system which, according to learned Counsel, establishes that invoices pertains to SEZ unit only. Learned Counsel submits that although the said evidence was produced before the authorities below, but no findings has been given on that submission/evidence by them either accepting or rejecting the same and that erroneous findings has been recorded that ther....

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....gation to give finding on the said plea/evidence, one way or the other, but they failed to do so. Since the major portion of the rejected claim is pertains to this head only therefore, without going into the merits of the appeal, I am inclined to remand the matter back to the Adjudicating Authority to decide the issue afresh confining to refund claimed in this Appeal and also to record a finding a....