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2015 (5) TMI 666 - CESTAT NEW DELHI

2015 (5) TMI 666 - CESTAT NEW DELHI - TMI - Refund - Bar of limitation - Lack of documentary evidence - Held that:- Original adjudicating authority as well as appellate authority have clearly noted that the appellants have not submitted the evidence of payment of service tax on the specified services for which the refunds were sought. - The appellants' contention that they had done so is not borne out by facts in-as-much-as what they had submitted as (what they called) "details of service tax pa .....

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llants also submitted copies of the account statements issued by banks and as rightly noted by Commissioner (Appeals), those details could not be correlated/corroborated vis-a-vis the details in the said tables.

Appellants have not been able to produce the minimum documentary evidence (as required in terms of the said notifications; e.g. para (f) of Notification No.41/2007-ST) to show that the service in respect of which the refunds were sought had actually been received by them and t .....

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e Orders-in-Original in terms of which the appellants' refund claims for ₹ 51204.26 and ₹ 45,530.88/- for the quarter October, 2007 to December, 2007 and January, 2008 to March, 2008 respectively (in terms of Notification Nos.40/2007-ST, dated 17.09.2007 and 41/2007-ST, dated 06.10.2007) were rejected on the ground that they were submitted beyond the time limit prescribed in the said Notifications and that the refund claims were accompanied by documents evidencing - (i) export of .....

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