2015 (12) TMI 543

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot admissible. In the case of recovery of short-levy, short collection of revenue, show-cause notices are issued and amount is collected in similar cases. In such a situation, when it comes to refund, rejection of the claim only on the ground without support of any legal provision cannot be sustained - Decided in favour of assessee. - ST/761/2011-SM - Final Order No. 20727 / 2015 - Dated:- 16-3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the bank account also remains the same. Under these circumstances, the rejection of the claim only on the ground that FIRCs are not in the present name of the appellant is not correct. I fully agree with the submissions of the learned CA. I am unable to find out legal provisions which provides that in case of change in the name, refund claim is not admissible. In the case of recovery of short-le .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X