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2015 (9) TMI 529 - CESTAT AHMEDABAD

2015 (9) TMI 529 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Notification No. 9/2009-ST dated 3.3.2009 - duty paying documents were not furnished - Held that:- appellant while making the rebate claims furnished a calculation sheet showing the documents under which the duty payment has been made to the service providers and also the cheques through which such payments were made. Serial No. 5 of their refund application dated 25.03.2011 also indicates that the invoices/bills evidences paym .....

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ification No. 9/2009-ST dated 03.03.2009 as amended. However, appellant has not furnished all such duty paying documents in the appeal memorandum or during the course of hearing. The matter is, therefore, required to be remanded back to the Adjudicating Authority. Appellants should furnish all the duty paying documents to the adjudicating authority as indicated in their calculation chart furnished along with the refund application dated 25.03.2011. - Matter remanded back - Decided in favour of a .....

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ation No. 9/2009-ST dated 3.3.2009. 2. Sh. Nikhil Virkar, Section Head, of the appellant appeared for personal hearing. He made the Bench go through para 8 of the OIA dated 13.03.2013 passed against the appellant by the first appellate authority and argued that Commissioner (Appeals) has wrongly rejected the refund claim of the appellant by upholding that documents evidencing payment of service tax was not furnished by the appellant. Appellant s representative also made the Bench go through, the .....

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of the calculation chart furnished by the appellant to the Adjudicating Authority. 3. Sh. J Nair, (AR) appeared on behalf of the Revenue and defended the orders passed by the lower authorities. 4. Heard both sides and perused the case records. It is observed from OIA dated 13.03.2013 passed by the first appellate authority that the same has rejected appeal on the grounds that duty paying documents were not furnished by the appellant. It is further observed from the case records, that appellant .....

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