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2013 (7) TMI 552 - AT - Service TaxRefund of CENVAT credit – assessee provided the services of Information Technology Software Services - there was no proof that two refund applications were submitted by the assessee with the Department – Held that:- The forwarding letter does not mention anything about the other two refund claims - there was no evidence of submission of the refund claim - lower authority had rightly rejected the claim for the quarter July 2009 to September 2009 as the credit of tax paid in March 2010 will not be available for refund and July 2009 to September 2009 – decided against assessee.
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