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2015 (5) TMI 109 - AT - Service TaxDenial of refund claim - Bar of limitation - some invoices do not contain requisite details as prescribed in rule 4A of Service Tax Rules, 1994 - No evidence of payment made against the invoices on which refund is sought - Held that:- adjudicating authority has taken the new ground to adjudicate the refund at the time of verification of certain documents which is also not permissible in law. As the show cause notice was issued to the appellant in the matter has already attained finality by the order of the Commissioner (Appeals) on 02.09.2011. If at all, the adjudicating authority wanted to re-examine all the refund claims, the adjudicating authority is required to be issue fresh show cause notice which the adjudicating authority has failed to do so. In the circumstances, the order dated 02.09.2011 has attained finality as held by the Apex Court in the case of ITC Ltd. [2006 (9) TMI 34 - SUPREME COURT OF INDIA], Revenue has not preferred any appeal against that order. In the circumstances, the adjudicating authority has no right to re-examine the refund claim but only can verify the documents as directed by the Commissioner (Appeals). In the Notification No.41/2007, there is no condition that if the services availed prior to the date of notification, the appellant are not entitled to refund claim as held by the Hon ble Bombay Court in the case of WNS Global Service Pvt.Ltd. (2008 (1) TMI 94 - CESTAT, MUMBAI). - Impugned order is set aside - Decided in favour of assessee.
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