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2020 (3) TMI 747 - AT - Service TaxCENVAT Credit - duty paying documents - it is submitted by him that in the FIRC documents, the Mumbai unit was erroneously mentioned instead of Chennai unit - HELD THAT:- The address mentioned in the FIRC document is that of Mumbai unit instead of Chennai Unit, we find that the refund sanctioning authority for the refund claims for subsequent periods has verified necessary documents and allowed refund. The orders passed in this regard is produced - Taking into consideration this aspect, we hold that address of Mumbai unit mentioned in FIRC document is only an error by oversight and rejection of refund claim on this ground requires to be set aside which were hereby do. Denial of refund claim - allegation that the claim is time barred when computed from the date of submission of the refund after rectification of defects - HELD THAT:- Needless to say that the period has to be computed from the date of original submission of the refund claim and not from the date when it is re-submitted after rectification. The appellant has filed the claims within one year from the date of FIRCs. Hence rejection of refund claim on this ground requires to be set aside. Non-submission of documents / FIRCs - Ld. consultant has requested for one more opportunity to submit the documents - HELD THAT:- The ground for rejection are remanded to the adjudicating authority to reconsider on submission of documents. Another reason for rejection is that the amount has been realized by Forex cheque and not by direct remittances - HELD THAT:- Since bank has credited the amount to their account, the service tax paid on such consideration paid cannot be denied - Appeals ST/42176-42179/2018 in which this issue is a ground for rejection are remanded to the adjudicating authority to reconsider the matter after verifying the invoices as to realization of cheque amount by the bank. Appeal allowed in part and part matter on remand.
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