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2021 (9) TMI 1103 - HC - Service TaxRefund of service tax paid under the mistaken understanding of law - Time limitation - Lack of evidences placed on record - HELD THAT:- The Adjudicating Authority while passing the order in original has categorically observed that no evidence was placed before the authority correlating that the service tax amount collected from the claimant has been remitted to the government account and there is no evidence to show that the service tax amount received from the claimant is actually remitted to the government account by M/s.Ranka International Pvt. Ltd., Bangalore. The same having been observed by the Appellate Authority without further examining on this factual aspect. In the absence of factual findings before the Court, in the writ petition proceedings, this Court cannot exercise the functions of the assessing authority or the fact finding authority to ascertain the genuineness of the claim, in the absence of material documents like original invoices raised by the service providers and the details of the service tax paid by the petitioners. Matter remanded to the Tribunal to reconsider the matter keeping in mind the decision of this Court in Commissioner of Central Excise (Appeals), Bangalore vs. KVR Construction, [2012 (7) TMI 22 - KARNATAKA HIGH COURT] vis-a-vis the factual aspects in as much as the claim made by the petitioners, who are not assessees - petition allowed by way of remand.
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