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TMI Blog2016 (9) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... ly erred in rejecting the claim. It is a common sense that there is no separate legal status of proprietary concern. For all legal purpose, it is the proprietor only has locus standi for any operation of the proprietorship firm. Therefore, I hold that refund is not liable to be rejected on the issue of proprietor Shri. Kishor Hiralal Daga and proprietorship firm, M/s. A.K. Associates. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same by the Commissioner mainly on the ground that the refund claim was made by M/s. A. K. Associates, a proprietary firm of Shri. Kishor Hiralal Daga whereas the Service Tax for which refund was sought for was paid by Shri. Kishor Hiralal Daga. It was also observed by lower authority that the original documents were not filed alongwith refund claim. 2. Non appeared on behalf of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me tax, Bank Account the PAN number of the proprietor is recognized as there being no separate PAN for proprietary concern in the present case M/s. A.K. Associates. Therefore, if any refund arise, the same can be released either to Shri. Kishor Hiralal Daga or M/s. A.K. Associates. In both the cases the refund shall be credited in the account of Shri. Kishor Hiralal Daga as the bank acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, one of the ground for rejection of refund is non submission of documents. The same can be submitted, if the same was not submitted earlier. However, it is made very clear that only due to non availability of all the documents refund cannot be rejected. If the payment of service tax is established even on the basis of other corroborated documents, refund can be given. 5. As pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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