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2016 (9) TMI 535 - CESTAT MUMBAI

2016 (9) TMI 535 - CESTAT MUMBAI - TMI - 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 seriously erred in rejecting the claim. It is a common sense that there is no separate legal status of proprietary concern. For all legal purpose, it is the proprietor only has locus standi for any operation of th .....

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basis of other corroborated documents, refund 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 Appellants Shri. B.K. Iyer, Superintendent(A.R.) for the Respondent ORDER The refund claim filed by the appellant was rejected by the Adjudicating Authority and upheld the same by the Commissioner mainly on the groun .....

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) in the impugned order. 4. On careful consideration 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. Associates is a proprietary concern of proprietor Shri. Kishor Hiralal Daga. In such case the proprietary firm and proprietor of the firm is one and the same, they are not two different entities. As admitted, .....

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