TMI Blog2021 (9) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... y him. It is also observed from the record that the impugned refund claim was forwarded to the jurisdictional range officer calling for a verification report. The verification report of the department itself, is falsifying the said case and is supporting the appellant s contention that the same liability has been discharged twice by the appellant once inadvertently in the inactive account, subsequently, in the active account - no other evidence was required to be produced by the appellant. Otherwise also it is a settled law that onus always rests upon the department to prove the allegations raised in the show cause notice. The appellant at the time of arguments has laid emphasis on CA certificate corroborating the appellant s contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein after referred to as D002 ). The moment the mistake was pointed out, the appellant deposited the amount of ₹ 9,16,735/- in account number D002. Thereafter, appellant has prayed for the refund of the amount as was earlier got deposited in account number D001. However, vide Show Cause Notice No.18/2017 dated 31.10.2017, the refund was proposed to be rejected. The said proposal has been confirmed initially vide Order-in-Original No.23/2017-18 dated 30.11.2017. The appeal thereof has been rejected vide Order No.054-055-19-20 dated 29.06.2019. Being aggrieved, the appellant is before this Tribunal. 2. I have heard Shri Raja Praveen, CA for the appellant and Shri Hanuma Prasad, departmental representative. 3. It is submitted on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 has been made by the appellant in October, 2017. The refund claim was still preferred in September, 2017. The said substantial time taken is sufficient to disentitle the appellant to claim the refund. It is also submitted that the CA certificate as has been impressed upon by the learned counsel for the appellant has for the first time being produced before this Tribunal. None of the adjudicating authorities below were ever informed about the said certificate. Learned departmental representative has objected the production of the said additional document at the stage of adjudication before this Tribunal. Learned departmental representative has relied upon the decision of this Tribunal in the case of Bhola Plastic Industries Pvt Ltd vs CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in account No.D001. Hence, there was no opportunity with the appellant to produce any such document with respect to the account No.D001. Order is reiterated to have failed to appreciate the relevant fact that department has received the payment twice for the same transaction. Order is accordingly prayed to be set aside. 7. After hearing rival contentions and perusing the record including the order under challenge, it is observed that there is no dispute about the fact that account No. D001 was never a registered account allotted to the appellant for discharging his service tax liability as the registration process for the said account, admittedly could not get completed. There is also no dispute for account No.D002 to have been the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both these reports were prior in time than the impugned show cause notice dated 31.10.2017. I am of the opinion that show cause notice in fact should not have been issued. Post show cause notice also department has not come up with the case that there were two separate liabilities of the appellant and as such appellant was liable to pay the amount of ₹ 9,16,735/- twice irrespective of one payment of this amount is inactive account No.D001 but that was the liability of the appellant. On the contrary, the verification report of the department itself, is falsifying the said case and is supporting the appellant s contention that the same liability has been discharged twice by the appellant once inadvertently in the inactive account, subse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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