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TMI Blog2019 (10) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ddy, Authorized Representative for the Respondent ORDER This appeal is filed by the assessee against the Order-in-Appeal No. 33/2019 (CTA-II) dated 28.02.2019 passed by the Commissioner of G.S.T. and Central Excise (Appeals-II), Chennai. The only grievance of the appellant in this appeal is the denial of refund claim made by them for the refund of Service Tax of Rs. 3,91,500/- in respect of invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly issued on 31.05.2017; that with regard to the e-mail dated 10.10.2017, the credit note was raised on 31.05.2017 itself, etc. In nutshell, the Adjudicating Authority highlighted the shortcomings by pointing to the contradictions. However, nowhere does the Authority allege that the claim for refund was incorrect or wrong for the reasons unearthed by him independently. 2.2 The above Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.M.I. 276 - Madras High Court and the order of the Mumbai Bench of the Tribunal in the case of M/s. Edelweiss Securities Ltd. Vs. Commissioner of Service Tax, Mumbai-I reported in 2016 (7) T.M.I. 424 - CESTAT Mumbai. 5. Ld. AR appearing for the Revenue supported the findings of the lower authorities. 6. I have considered the rival contentions, perused the documents placed on record and have al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bits; the financial adjustment is manifested as entries in journals and ledger to impact the consideration made over and received for any goods supplied or service rendered. With credit notes being a conventional method of reflecting the change in consideration, and its authenticity not having been refuted, reliance has necessarily to be placed on the net effect that it has on the taxable transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble High Court of Judicature at Madras in the case of M/s. 3E Infotech (supra) leaves no room for any suspicion as to the bona fides of the appellant's claim. Thus, as laid by the Hon'ble Court, when Service Tax is paid by mistake, a claim for refund cannot be rejected for any reason of delay and hence, I am of the considered opinion that the appellant is entitled to get refund of Service Tax it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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