2015 (12) TMI 884

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..... ing of these documents, he rejected the refund claim on the ground that the appellant has not produced any supporting documents. In the absence of any particular document, which is required for his satisfaction, the refund claim cannot be rejected by the adjudicating authority as well as appellate authority. In these circumstances, I find that as the appellant has been able to prove that they have .....

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..... tax paid on GTA service twice by them due to clerical error on for the month March, 2013. The payment of service made twice has reflected in the ST3 returns as well as the appellant produced challan but refund claim has been rejected by the lower authorities on the premise that the appellant has not produced supporting documents that the payment has been made twice by them. 3. Heard the partie .....

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