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2017 (7) TMI 292 - AT - Service TaxRefund claim - N/N. 17/209 ST dated 07.07.2009 - rejection on the ground that the appellant filed the certificate required in consolidated manner instead of certifying each and every document enclosed with respective refund claim - Held that: - when the requirement has been fulfilled substantially, it is not necessary that each and every document is to be certified individually - Hon’ble Supreme Court in the case of CC (Preventive) Amritsar v. Malwa Industries Ltd [2009 (2) TMI 41 - SUPREME COURT] has observed that an assessee should not be deprived of entitled benefit by interpreting narrowly the conditions provided in law - the refund claim of ₹ 2,57,527/- is sanctioned for which further action shall be taken by the Original Adjudicating Authority. In case of the refund claim of ₹ 14,718/-, no finding has been given by the lower Authority in the impugned Order - the matter is remanded for fresh adjudication to the Original Adjudicating Authority. Appeal allowed by way of remand.
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