2018 (5) TMI 1221 - AT - Service Tax

Refund claim - rejection on the ground that the claim amount is not debited from the CENVAT Credit and one of the refund claim is filed beyond the period of one year - Held that - matter needs reconsideration by adjudicating authority as it is the claim of the appellant that they had debited the CENVAT Credit subsequently - the matter is remanded back to the adjudicating authority to reconsider the issue after following principles of natural justice - appeal allowed by way of remand.

Summary

Issues Involved:
Appeals against rejection of refund claim on grounds of CENVAT Credit and time limit.

Analysis:
The judgment pertains to four appeals challenging the rejection of refund claims based on specific grounds. The appellant sought an adjournment, which was denied by the Member (Judicial) due to the narrow scope of the issues involved. The central issue revolved around the rejection of the refund claim on the basis that the claimed amount was not debited from the CENVAT Credit, and one claim was filed after the prescribed one-year period. The Member noted that the Tribunal had already addressed these issues, which were not considered by the first appellate authority. Consequently, the impugned order was set aside, and the matter was remanded to the adjudicating authority for reconsideration, emphasizing the importance of following principles of natural justice. The appellants were granted the opportunity to present any relevant documents before the adjudicating authority. Ultimately, all four appeals were remanded back to the adjudicating authority for further review and decision.