2014 (9) TMI 1289 - AT - Service Tax

Rejection of refund claim - there was no correlation between FIRC and Export Service invoices - HELD THAT - The refund claims involved are for the period from April 2009 to September 2009, October 2008 to March 2009. After considering the submissions of both the sides, we consider that the matter has to be remanded to the original adjudicating authority with a clear direction that the examination of refund claim would be limited to the issues taken up by the Commissioner (Appeals) with regard to FIRC only. In respect of other issues there is no observation by Commissioner and in the absence of any appeal by the Revenue, such issues cannot be reopened. Therefore both the impugned orders are set aside and the matters are remanded to original adjudicating authority with a direction to examine the issue relating to FIRC in the light of our observations in the Interim Order in APOTEX RESEARCH PVT. LTD. 55 OTHERS VERSUS CC, BANGALORE-CUS, 55 OTHERS 2015 (3) TMI 346 - CESTAT BANGALORE

Summary

The Appellate Tribunal remanded the matter to the original adjudicating authority for limited examination of refund claims related to FIRC only. Other issues raised in the order were not considered as there was no observation by the Commissioner and no appeal by the Revenue. The impugned orders were set aside and the case was remanded based on the Tribunal's observations in a previous case.