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2018 (2) TMI 404

Head Note:
Refund of Service Tax paid on the goods exported - rejection on the ground of time limitation - Held that: - the refund claim submitted subsequently with the proper authority enclosing therewith almost the same set of documents/evidences in support of the claim albeit with reduced claim, cannot be considered as barred by limitation.

Rejection of refund also on the ground that sufficient evidences were not produced in establishing the fulfillment of conditions laid down under the said Notification - Held that: - the Appeal is required to be remanded to the Adjudicating authority for the purpose of verification of the documents on record.

Appeal allowed by way of remand.


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