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2014 (12) TMI 1138 - AT - Service TaxDenial of refund claim - Notification No. 41/2007-ST dated 06.10.2007 - Held that:- Appellant have failed to produced required documents, accordingly the adjudicating authority has rejected the case on grounds of non-submissions of the documents and sans the same it could not be ascertained the vital aspects of the admissibility of the refund claim in accordance with the conditions as stipulated in the Notification No. 03/2008-ST dated 19.02.2008, as amended. The appellant have not adduced any further documents to this stage of appeal in support of their claim of refund, in the circumstances, the admissibility of the claim is not ascertainable. I find that the adjudicating authority has decided the case not only after considering each and every facts of the case but also discussed the matter at length and correctly rejected the refund claim. I do not find any infirmity with the findings of the adjudicating authority; as such the impugned order deserves to be upheld. Admissibility of refund claims of the service tax paid under the impugned exemption notification is subject to production of certain documents and fulfilling prescribed conditions. First appellate authority has clearly given findings that appellant has not fulfilled the specified conditions by adducing required documentary evidences. I do not find any reason to interfere in the order passed by the first appellate authority, as nothing new has been brought on record by the appellant that documents required and conditions prescribed are fulfilled. - Decided against assesse.
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