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2015 (11) TMI 234 - AT - Service TaxDenial of refund claim - Denial on the ground that authorization letter does not contain the signature of authorized signatory, although it bears the signature of the Director - Notification No. 41/2012 dated 29.6.2012 - Held that:- This is explained by the appellant that it might be due to mistake while taking photocopy of the authorization letter dated 14.3.2013. While photocopying the authorization letter which was in Legal Size Paper to an A-4 Size Paper, the signature of Anand Agarwal put at the bottom was left out. The Commissioner took the view that this explanation is an after thought. It needs to mention that there is no dispute that Shri Anand Agarwal is the authorized signatory. All documents and refund claim has been filed by him. Even if there is an omission in the authorization letter as long as the assessee company does not dispute the signatures in the refund claim and documents, the omission is only a technical defect which can be condoned or cured. Rejection of refund claim on such a ground is totally unjustified. - adjudicating authority had properly considered the objections raised by the Range Superintendent. Admittedly the service tax for the impugned services used for export of goods has been paid. In such circumstances denial of refund on technical ground if any is not sustainable, as laid in various judgements. The refund claim is only to be allowed. - Impugned order is set aside - Decided in favour of assessee.
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