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2018 (7) TMI 1287 - AT - Service TaxRefund of excess Service Tax paid - Section 11B of the CEA made applicable to Service Tax by section 83 of Chapter V of FA - denial on the ground that the required documents including the invoices were not filed and produced for proper scrutiny of the refund claim - demand of Interest u/s 11BB of the CEA - Held that:- The refund claim cannot be treated as filed till it is filed along with all the supporting documents - Tribunal has in case of Reliance Industries [2015 (1) TMI 751 - CESTAT AHMEDABAD] held that if the prescribed documents were not submitted with the refund application, the same cannot be treated as complete application. In the present case though the refund application was filed 27.09.2006, but the same was not substantiated by the proper documents. Accordingly the same was rejected by the jurisdictional Assistant Commissioner - After receipt of the complete documents on 15.02.2011 and their verification Commissioner (Appeal) has vide order dated 29.04.2011 sanctioned the refund claim and set aside the order of the adjudicating authority dated 19.10.2007. Interest in terms of Section 11BB becomes payable to the appellant only after expiry of three months from the date of submission of supporting documents i.e. 15.02.2011. This issue whether the said refund could have been allowed or not on the ground of limitation cannot be part of this proceedings as revenue has not challenged the order of Commissioner (Appeal) date 29.04.2011, on the contrary acting on the said order revenue has made the refund to the appellants. Once having done so they cannot come again in this proceeding to challenge the refund claim on ground of limitation when they have not challenged the earlier order. Appeal disposed off.
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