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2018 (6) TMI 335 - AT - Service TaxRefund of service tax - denial on the ground that the Appellant did not file reply to show cause notice and also that since the Appellant paid service tax inspite of exemption, hence cannot claim refund of service tax - Held that:- It is clear that the amount of service tax paid on account of audit objection cannot be considered as to have been paid on own volition and the findings of the lower authorities in this regard are erroneous - As regard evidence to the effect that no reason was advanced by the Appellant to show why they were entitled to refund claim, the Appellant had already produced the Balance Sheet, Copy of rent agreement and certificate from the service recipient that no service tax was charged to them by the Appellant. The Appellant is entitled for the refund of amount claimed by them subject to the condition that the evidence towards non charging of service tax amount from the service recipient is produced by them before the refund sanctioning authority who shall on being satisfied with the same shall sanction the refund claim - appeal allowed by way of remand.
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