Provision under service tax, Service Tax

[sushil gupta]

Sub:-Inspection/copy of record by assessee We have filed an application U/S 11B of Central Excise Act,1944 for refund under service tax to Deputy commissioner of custom and Central Excise refund was due because of excess payment of Service tax during the processing of refund we have filed various certificate records and other submission but our application was rejected by Deputy commissioner without any sufficient reason now we want to file appeal against this rejection order. Some of the document which we have submitted ,we do not have photocopies In this regard I want to know can I inspect record, documents and other submission, submitted at the time of processing of Refund application. Please provide me the relevant provision of service tax, Central Excise act or any other act which provide me the right to get inspection/copy of record submitted by me

Posts / Replies

[Surender Gupta]

There is no express provision. However you can make an application before the appellate authority for instructing the lower authorities to provide you the copies of documents submitted by you.