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2018 (11) TMI 832 - AT - Service TaxSEZ unit - refund claim - appellants could not produce all the documents necessary to substantiate their claims of refund. Held that:- It is not in dispute that the appellant has not able to fulfilled all the conditions for claiming the refund inasmuch as he has not provided the documentary evidence before the Original Authority as well as the First Appellate Authority to fully justify their refund claim and hence part of their refund claims were rejected - there is no merits in the grounds of appeal which seek to draw a distinction between the procedural requirements and substantial requirement of a notification. Considering the both sides of the arguments and that the appellant is an exporter claiming benefit of the exemption notifications (although they were careless in not producing the documents before the First Appellate Authority and Original Authority), this is a fit case to be remitted back to the Original Authority to examine the additional documents provided by the appellant and decide the refund claims on merit. Appeal allowed by way of remand.
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