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TMI Blog2014 (6) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal was in respect of ₹ 1,25,920/-, which related to the refund of common services. As such, the percentage of the value of the services has to be applied to the common services and not to the entire refund claim. - Matter remanded back - Decided in favour of assessee. - Appeal No.ST/60106/2013-ST[SM] - Final Order No.51119 - Dated:- 20-3-2014 - Ms. Archana Wadhwa, J. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The dispute about the rejected quantum of refund travelled upto the Tribunal, who vide its Final Order No.496/2012-SM(BR), dated 04.04.2012, remanded the matter to the lower authorities for re-calculation of refund by adopting the value of services rendered inside the SEZ as well as outside the SEZ. 3. During the de novo adjudication, the appellants produced a Chartered Accountant certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n services provided to SEZ as well as outside the SEZ area. 5. I find force in the above contention of the Ld. Advocate. There is no dispute about the refund of Rs.43,656/-, which was also not the subject matter of the Tribunal s order dated 04.04.2012. The dispute before the Tribunal was in respect of Rs.1,25,920/-, which related to the refund of common services. As such, the percentage of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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