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TMI Blog2018 (7) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Customs, Central Excise and Service Tax, Noida. Appeal No. ST/50324/2014-CU[DB] is directed against Order-in-Appeal No. 152/NOI/EXCUS/000/APPL/2013 dated 30.07.2013 passed by Commissioner (Appeals) Customs, Central Excise and Service Tax, Noida. 2. Brief facts of the case are that the appellants are manufacturers of goods falling under Chapter 72 of schedule to Central Excise Tariff Act, 1985 and also have registration under Service Tax. They are having their manufacturing unit in the State Chhattisgarh. The appellant engaged M/s Dynacon Projects Private Limited, Greater Noida for construction of complex near their factory. On 14.10.2011 appellant submitted an application for refund of Service Tax of Rs. 3,26,898/- before the Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Order-in-Appeal dated 30.07.2013 did not interfere with the order passed by the Original Authority. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the learned counsel for the appellant. Learned counsel had contended that under Section 11B of Central Excise Act, 1944 any person who has borne the incidence of service tax can claim refund and also further contended that under Section 83 of Finance Act, 1994 provisions of said Section 11B are made applicable to the matters related to service tax. She has further contended that though the executer of works contract service who constructed civil construction for them namely M/s Dynacon Projects Private Limited credited service tax under works contract service to the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were without any documents to establish that the amount claimed by appellant for refund was actually credited to exchequer. We find that Central Board of Excise and Customs has issued supplementary instructions under Chapter IX of supplementary instructions in Para 2.4 issued instruction in respect of Refund. The contents in said Para 2.4 are reproduced below:- "It may not be possible to scrutinize the claim without the accompanying documents and decide about its admissibility. If the claim is filed without requisite documents, it may lead to delay in sanction of the refund. Moreover, the claimant of refund is entitled for interest in case refund is not given within three months of the filing of claim. Consequentially, submission of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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