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2021 (10) TMI 589 - AT - Service TaxRefund of service tax paid as pre-deposit - duty paid under protest - applicability of time limitation - HELD THAT:- Hon’ble High Court of judicature at Madras in one of its decisions in the case of M/S. 3E INFOTECH VERSUS CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, COMMISSIONER OF CENTRAL EXCISE (APPEALS-I) [2018 (7) TMI 276 - MADRAS HIGH COURT] has considered an almost identical issue and, has, after considering decisions of the Hon’ble Apex Court as well as other High Courts, held that application under Section 11B for refund cannot be rejected on the ground that it is barred by limitation. On merits, the adjudicating authority has observed that the appellant’s claim was not supported by any documentary evidences. Further, also the Chartered Accountant certificate furnished by the appellant is given in 2019 while the payments were made in the year 2008. The Chartered Accountant has specified that the said certificate was issued at the ‘request of the appellant’. Hence the certificate is only a self serving document which cannot be considered as a conclusive proof to decide the issue. Law provides permissible documentary evidences that are accepted by the sanctioning authority and apparently, no effort seems to have been made by the appellant in this regard. But considering the fact that the refund is subject to Section 11B wherein the authority has to credit the amount claimed to the welfare fund if the claimant is not entitled for the same, which having not been done, I am of the view that the appellant deserves a second chance. Case remanded back to the file of adjudicating authority before whom the appellant shall furnish necessary documentary evidences in support of its claim and the adjudicating authority shall thereafter pass a speaking order after considering all such evidences that may be furnished by the appellant in this regard - appeal allowed by way of remand.
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