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2023 (8) TMI 706 - AT - Service TaxRejection of Refund claim - refund application rejected on the ground that the receipt voucher indicates only the amount paid to the builder towards service tax but the ledger filed with the claim does not show any entry regarding the payment of service tax - Rule 4A of Service Tax Rules, 1994 - HELD THAT:- As per the finding in Para 9 of the impugned Order-In-Appeal it is admitted that the document furnished by the appellant is sufficient to prove that appellant are ultimate purchaser of the apartments from the builder. Though the detail Final Order in JOSH P JOHN AND OTHERS [2014 (9) TMI 597 - CESTAT BANGALORE] issued by this Tribunal in similar matter was not available before the Adjudication Authority at the time of issue of impugned Order-In-Original, appeal was considered by the learned Commissioner (Appeals) on 29.09.2015 and said order was available with Commissioner (Appeals). Thus Commissioner (Appeals) ought to have considered the guidelines issued by this Tribunal when considering the appeal filed by the appellant. Moreover one of the finding given by the Adjudication/Appellate Authority is that the refund application is premature on the ground that appellant is not barred by any law for time being in force from disposing the property and for that reason, appellant is not eligible for refund filed. Such finding is nothing but rejecting an eligible claim only on flimsy and vague ground. If the Adjudication Authority/Appellate Authority have reasons to believe that tax payers like appellant is not barred by disposing the property by law, service tax collected by them can be obtained, such finding is illegal and unsustainable. The appellant is eligible for refund of Rs.55.284/- erroneously collected from the appellant with interest. Appellant is also eligible to get interest 3 Months after filing the refund claim i.e. from 05.09.2009 - Appeal allowed.
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