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M/s. A.K. Associates Versus The Commissioner of Central Excise, Nagpur

2016 (9) TMI 535 - CESTAT MUMBAI

Refund claim - refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for was paid by Shri. Kishor Hiralal Daga - Held that:- both the lower authorities seri .....

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that refund is not liable to be rejected on the issue of proprietor Shri. Kishor Hiralal Daga and proprietorship firm, M/s. A.K. Associates. However, one of the ground for rejection of refund is non submission of documents. The same can be submitted, .....

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efund can be given. Hence, the appellant is prima facie entitle for refund after verification of documents. - Appeal allowed by way of remend - ST/89824/13 - A/89245/16/SMB - Dated:- 18-8-2016 - Mr. Ramesh Nair, Member (Judicial) None for the Appella .....

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A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for was paid by Shri. Kishor Hiralal Daga. It was also observed by lower authority that the original documents were not filed alongw .....

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nsideration of submission and on perusal of records, I find that the main ground for rejection of refund claim is that tax paid by individual Shri. Kishor Hiralal Daga and refund was claimed by M/s. A.K. Associates. There is no dispute that M/s. A.K. .....

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roprietor and not in proprietor s firm s name. For all the purpose of Income tax, Bank Account the PAN number of the proprietor is recognized as there being no separate PAN for proprietary concern in the present case M/s. A.K. Associates. Therefore, .....

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e A.K. Associates but it will be based on the PAN of Shri. Kishor Hiralal Daga. The authority below at the most can verify from bank that M/s. A. K. Associates is a proprietary firm of Shri. Kishor Hiralal Daga and PAN number registered for bank acco .....

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rietor only has locus standi for any operation of the proprietorship firm. Therefore I hold that refund is not liable to be rejected on the issue of proprietor Shri. Kishor Hiralal Daga and proprietorship firm, M/s. A.K. Associates. However, one of t .....

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