TMI Blog2020 (3) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund claim on this ground requires to be set aside which were hereby do. Denial of refund claim - allegation that the claim is time barred when computed from the date of submission of the refund after rectification of defects - HELD THAT:- Needless to say that the period has to be computed from the date of original submission of the refund claim and not from the date when it is re-submitted after rectification. The appellant has filed the claims within one year from the date of FIRCs. Hence rejection of refund claim on this ground requires to be set aside. Non-submission of documents / FIRCs - Ld. consultant has requested for one more opportunity to submit the documents - HELD THAT:- The ground for rejection are remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FIRCs (iv) Realization of amount through Cheque for which no FIRC was issued by bank. 3. With regard to the first issue as above, it is submitted by him that in the FIRC documents, the Mumbai unit was erroneously mentioned instead of Chennai unit. This was only an error committed by the bank and actually services were availed at Chennai unit. On the very same issue, for the subsequent periods refund sanctioning authority had allowed the refund after verification of all necessary documents. It is also submitted by him that the appellants had produced certificate from the bank to show that the bank account pertains to Chennai unit only and it was only by oversight that the address of Mumbai unit happened to be mentioned in the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms on these counts. 7. Ld. A.R. Ms.Sridevi. T. appeared and argued for the department. With regard to the first issue, she submitted that the Commissioner (Appeals) had, for the subsequent periods, verified necessary documents and reached the conclusion that the address noted in the FIRC was an error by oversight on the bank and refund claims for the subsequent period were allowed. 8. With regard to the ground of limitation, it is submitted by her that the refund sanctioning authority had not rejected the claim on limitation but however Commissioner (Appeals) has noted that the claim is time-barred. With regard to non-submission of FIRCs, the appellant did not produce relevant documents and therefore rightly rejected. With regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection are remanded to the adjudicating authority to reconsider on submission of documents. 12. Another reason for rejection is that the amount has been realized by Forex cheque and not by direct remittances. In our view, since bank has credited the amount to their account, the service tax paid on such consideration paid cannot be denied. Appeals ST/42176-42179/2018 in which this issue is a ground for rejection are remanded to the adjudicating authority to reconsider the matter after verifying the invoices as to realization of cheque amount by the bank. 13. From the foregoing, impugned orders are modified to the above extent and appeals are partly allowed with consequential relief, if any, and partly remanded to the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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