2017 (1) TMI 93

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..... The above appeal is filed by the appellant against the order passed by Commissioner (Appeals) who upheld the order of rejection of refund. 2.  The appellant had filed refund of service tax paid under GTA.  It is the case of appellant that they had paid service tax of Rs. 81,685/- erroneously under the GTA category as the same was already paid by the consignor under the reverse charge .....

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..... f of the department and submitted that the refund has been rightly rejected because appellant has not submitted sufficient documents to show that they have discharged the burden of service tax.  The e-mail produced by the appellant cannot be relied upon to grant refund. 5.  I have heard both sides and perused the records.  I do not find any ground to disagree with the view taken by .....

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