CESTAT directs original authority to decide refund claim after considering submission of Appellant

EYGBS (India) LLP Vs Commissioner of Central Tax (CESTAT Banglore) CESTAT find that the impugned order has rejected the refund claims on the grounds that the appellant has violated the condition at para 3(III)(a), 3(III)(d) and Rule 5 of SEZ Notification No.12/2013-ST dt. 01/07/2013. Further, I find that the appellant has SEZ units as well as DTA units and had centralized Service Tax registration at Bangalore. The present refund application pertains to only SEZ units and is not connected with DTA units whereas the Commissioner (Appeals) in the impugned order has wrongly come to the finding tha...