2016 (9) TMI 1430

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..... 2007 dated 6.10.2007 - denial on the ground that the same are not covered by the port services, which are only specified services in terms of notification in question - Held that: - As regards the verification of documents, the same can only be done at the level of original adjudicating authority. As such, it is deemed appropriate to set aside all the impugned orders and remand the matters to the .....

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..... spect of CHA services, transportation services and cleaning activities etc. The same stand denied by lower authorities by observing that the same are not covered by the port services, which are only specified services in terms of notification in question. A part of the refund claim was also stand denied on the ground of proper documents having not been placed before the adjudicating authority. .....

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..... such, I deem it fit to set aside all the impugned orders and remand the matters to the Commissioner for fresh consideration of the appellants refund claim in the light of declaration of law by the Tribunal in the above referred decisions or the other precedent decisions, which the appellants may place before him. The appellate authority would also verify the requisite documents and re-decide the .....

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