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2017 (9) TMI 628 - AT - Service TaxRefund of unutilised CENVAT credit - denial on the ground that the appellant has not submitted the Softex and the services are not exported by them - On 15/02/2010, a deficiencies memo was issued to the appellant to file all original documents and supporting documents, which when submitted were verified and were found on order - Held that: - As the deficiencies has been raised to the appellant has been replied by the appellant and found in order, therefore, there is no question for the Adjudicating Authority to reject the refund claims without issuance of SCN - Moreover, when the refund claims sought to be entertained and relevant papers has been filed by the appellant which were found in order, therefore, authorities below are duty bound to entertain the refund claim which they failed to do so - appeal allowed - decided in favor of appellant.
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