9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 870 - AT - Service TaxRefund of Service Tax - export of goods by 100% EOU - service tax paid by the appellant for the inputs received by them- held that - Appellant needs to produce necessary evidences in support of their claim in order to verify genuineness of the admissibility of the claim. Refund claim is rejected only for non-production of evidences before first appellate authority, without expressing any opinion on the merits of the case - impugned order is set aside and remand the matter back to first appellate authority to reconsider the appeal, after following the principles of natural justice and also considering the evidences that may be produced by ld. Counsel before him.
Issues:
Refund of Service Tax paid by the appellant for inputs received. Analysis: The judgment pertains to an appeal against Order-in-Appeal No. Commr.(A)/05/VDR-I/2011, dated 13.01.2011, focusing on the issue of refund of Service Tax paid by the appellant for inputs received. The appellant, a 100% EOU, exported goods during April 2008 to June 2008 and claimed a refund for input services. The appellant submitted a refund claim on 04.04.2009, providing evidence to support their claim. However, it was noted that some annexures were missing, and not all evidence was presented before the first appellate authority. The first appellate authority emphasized the need for the appellant to produce necessary evidence to verify the genuineness of the claim. The impugned order rejected the refund claim solely due to non-production of evidence, prompting the Tribunal to set aside the order and remand the matter to the first appellate authority for reconsideration. The Tribunal directed the first appellate authority to review the appeal, ensuring the principles of natural justice are followed and considering any additional evidence presented by the appellant. In conclusion, the impugned order was overturned, and the appeal was allowed by way of remand. The judgment underscores the importance of presenting all necessary evidence to support refund claims and highlights the role of lower authorities in verifying the authenticity of such claims before sanctioning refunds. The Tribunal's decision emphasizes the need for due process and adherence to principles of natural justice in reconsidering appeals related to tax refunds.
|
