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TMI Blog2013 (7) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... there was no evidence of submission of the refund claim - lower authority had rightly rejected the claim for the quarter July 2009 to September 2009 as the credit of tax paid in March 2010 will not be available for refund and July 2009 to September 2009 – decided against assessee. - ST/56084/2013 ST[SM] - - - Dated:- 21-6-2013 - Shri Sahab Singh, J. For the Appellant: Shri K. Subha Narayan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not filed by the appellant and the part of refund application for the period July, 2009 to September, 2009 was rejected on ground that service tax was paid in March 2010 whereas the refund has been claimed for the quarter July 2009 to September 2009. The appellants filed an appeal before the Commissioner Central Excise (Appeal), who vide impugned order has upheld the Order in Original and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod October 2009 to December 2009 and January 2010 to March 2010 were submitted by the appellants with the Department. In the absence of which lower authority has rightly rejected their appeal. As regards rejection of claim of July 2009 to September 2009 the service tax in question was paid in March 2010. Therefore refund of quarter July 2009 to September 2009 is not sustainable. 5. After heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010 to March 2010 6. As regards the rejection of part claim for the period July 2009 to September 2009 in respect of an amount of 71,070/- I find out of total refund claim of Rs. 1,12,290/- Rs. 41,220/- was sanctioned by original authority and the balance amount of Rs. 71,070/- was rejected by the both the lower authorities. This is fact on record that tax was paid on 10.03.2010. Whereas the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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