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TMI Blog2016 (9) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... /3157/2012-SM - Final Order No. 20768 / 2016 - Dated:- 19-9-2016 - Shri S. S. Garg, Judicial Member For the Appellant : B. G. Chidananda URS, CA For the Respondent : Shri Pakshi Rajan, AR ORDER Per S. S. Garg The present appeal is directed against the Order-in-Appeal dated 20.9.2012 passed by the Commissioner (A) vide which he has upheld the Order-in-Original while disposing of the five appeals. Out of the five appeals, four appeals have been disposed of by the Division Bench of this Tribunal vide order dated 20.8.2014 vide which the cases were remanded to the original authority to consider the refund claim afresh in view of the observation given in that appeals. 2. Briefly the facts of the present case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11B of the Act is the evidence that the person claiming the refund has borne the service tax liability and not passed on the same to any other person. As long as the document shows that the service provider is a registered person, his registration number is available and details of service tax paid and the certificate by the developer that he has paid the service tax and statement showing the value of service tax are provided, in our opinion, would be sufficient. 47. It was submitted that in one of the orders, the Commissioner (A) has observed that the claim was filed within the prescribed time limit. It was submitted that in that case no appeal was filed by the Revenue and therefore the limitation aspect should not be kept op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t interest in accordance with law has to be paid since the matter has attained finality and that interest has to be paid from three months after filing the refund claim with the Department wherever applicable and wherever refunds are sanctioned. 6. In view of the findings recorded above, this case is remanded back to the original authority who will decide the refund claim keeping in view paragraphs 46, 47 and 48 cited supra. The original authority will issue the notice before disposing of the case and after following the principles of natural justice, will pass a reasoned order. Therefore the appeal is allowed by way of remand. ( Operative portion of the order was pronounced in open court on 12.09.2016. ) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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