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2013 (5) TMI 424 - AT - Service TaxRefund claim in terms of notification no. 17/2009-ST dated 07.07.2009 denied - as per the dept. period of refund pertains to 08/2011 to 10.2011 whereas the Shipping Bill submitted by the appellant was dated 22.07.2011. Therefore the export document did not match with this refund claim - Held that - In the refund in question the invoice submitted along with the refund claim was RS/GDN/ST/1783/11-12 dated 17.09.2011 which pertains to period 16.08.2011 to 15.09.2011 whereas Shipping Bill No. 4642020 dated 21.07.2011 submitted by them does not cover period of refund. Similarly Shipping Bill dated 02.09.2011 was submitted for invoice RS/GDN/ST/1784/11-12 dated 17.09.2011 pertaining to period 16.09.2011 to 15.10.2011. Thus no infirmity in the findings of commissioner (Appeal) allowing the departmental appeal by holding that the refund claim was recoverable from the assessee - against assessee.
Issues:
1. Validity of refund claim based on mismatched documents. Analysis: The appeal in question was filed by M/s Starcom Resources India Pvt. Ltd. against an order dated 28.09.2011 regarding a refund claim for service tax paid on input services used in the export of goods. The original authority had sanctioned the refund, but the Revenue challenged it on the grounds of mismatched documents. The Commissioner (Appeal) allowed the departmental appeal, stating that the refund claim did not match the export document. The appellant contended that the refund claim was based on invoices dated 17.09.2011, while the Shipping Bill submitted was dated 22.07.2011. The appellant had already repaid the amount to the department and requested verification of documents by the original authority. The Revenue argued that the invoices submitted were for a later period than the Shipping Bill, justifying the recovery of the amount from the appellant. Upon hearing both sides, the Tribunal noted the discrepancy between the invoice dates and the Shipping Bill dates. The invoice RS/GDN/ST/1783/11-12 dated 17.09.2011 covered the period 16.08.2011 to 15.09.2011, while the Shipping Bill No. 4642020 dated 21.07.2011 did not align with the refund period. Another Shipping Bill dated 02.09.2011 was also found to be mismatched with the corresponding invoice. Consequently, the Tribunal upheld the Commissioner (Appeal)'s decision to recover the amount from the appellant, as the documents did not match, leading to the rejection of the appeal. In conclusion, the Tribunal found no error in the Commissioner (Appeal)'s findings regarding the mismatched documents and upheld the decision to recover the amount from the appellant. The appeal was rejected based on the discrepancies between the invoice dates and the Shipping Bill dates, emphasizing the importance of accurate documentation in refund claims.
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