TMI Blog2014 (12) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of the claim is not ascertainable. I find that the adjudicating authority has decided the case not only after considering each and every facts of the case but also discussed the matter at length and correctly rejected the refund claim. I do not find any infirmity with the findings of the adjudicating authority; as such the impugned order deserves to be upheld. Admissibility of refund claims of the service tax paid under the impugned exemption notification is subject to production of certain documents and fulfilling prescribed conditions. First appellate authority has clearly given findings that appellant has not fulfilled the specified conditions by adducing required documentary evidences. I do not find any reason to interfere in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3.2011 remanded the matter back to the lower authorities for deciding the issue after undertaking certain verifications. First appellate authority vide OIA dated 09.1.2013 made following observations while rejecting the appeal:- 6.1 The moot issue to be decided in the present case is as to whether the amount of the refund of ₹ 4,22,663/- as claimed by the appellant is admissible to them on the basis of refund application and supporting documents filed by the, or otherwise. I find that the Hon'ble CESTAT, WZB, Ahmedabad vide order NO. A/529/WZB/AHD/2011 dated 04.3.2011 has set-aside the OIO No. 42/Rf/2008 dated 28.01.2009 and remanded back the case to the original authority for verification and consideration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to the appellant for providing necessary documents in support of their refund claim. I find that the appellant have failed to produced required documents, accordingly the adjudicating authority has rejected the case on grounds of non-submissions of the documents and sans the same it could not be ascertained the vital aspects of the admissibility of the refund claim in accordance with the conditions as stipulated in the Notification No. 03/2008-ST dated 19.02.2008, as amended. The appellant have not adduced any further documents to this stage of appeal in support of their claim of refund, in the circumstances, the admissibility of the claim is not ascertainable. I find that the adjudicating authority has decided the case not only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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