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2017 (12) TMI 28 - AT - Service TaxRefund claim - the case of Revenue is that the respondent has not filed the relevant documents for entertaining the refund claims - Held that: - the respondent has filed all the relevant documents for entertaining their refund claims. But while filing the appeals by the Revenue, the show cause notice issued to the respondent has not been examined and the appeals were filed without considering the relevant documents before them. It shows that instead of ending, the departmental officers are increasing the litigation with the assesses. The said act of the officer is not appreciable - On such flimsy grounds, the appeal is not required to be filed - appeal dismissed - decided against Revenue.
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