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TMI Blog2023 (6) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... bt, the adjudicating authority while scrutinizing the refund claims examined various aspects, however, no specific finding has been recorded in the line as recorded by the learned Commissioner(Appeals) in para 3 of the impugned order particularly the fact whether the assesse has availed cenvat credit while claiming the refund. In these circumstances, it is opined that the objections recorded in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise(Appeals-I), Bangalore. 2. Briefly stated the facts of the case are that the appellants have filed three refund claims for the quarter July 2008 to September 2008, October 2008 to December 2008 and January 2009 to March 2009 of the service tax paid in terms of Notification No.41/2007-ST dt. 06/10/2007 as amended by Notification No.17/2008-ST dt. 01/04/2008. After due ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the learned Commissioner(Appeals) certain objections were raised which was uncalled for and without any basis. He has fairly accepted that objections raised by the Revenue, particularly regarding availment of cenvat credit in relation to service tax refund claimed by the assessee, there was no specific finding recorded by the adjudicating authority. However, he submitted that the assesse has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been mentioned. She submitted that all these facts to be verified before allowing the refund claims. 5. We have considered the submissions advanced by both sides. We find that no doubt, the adjudicating authority while scrutinizing the refund claims examined various aspects, however, no specific finding has been recorded in the line as recorded by the learned Commissioner(Appeals) in par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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