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TMI Blog2016 (10) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... as insurance cover taken. Therefore, it is not a claim based on no material or a claim which does not fulfill the conditions under the notification. It does not mean that the tribunal's order every time mandates the Department to produce the proof in negative and blindly relies on the version of the assessee. It is in the above circumstances that the tribunal faulted the Revenue for not being able ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, in the facts and circumstances of the case and in law, the CESTAT was correct in allowing the refund claim of the assessee without considering the conditions set out in Notification No. 41 of 2007 dated 6th October, 2007 as amended from time to time? (b) Whether, in the facts and circumstances of the case and in law, the CESTAT was correct in shifting the burden of proof on the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would submit that the refund claim arises out of several services and they are listed at page 33 of the paper book in the order-inoriginal. She would submit that the notification can be said to be beneficial, but for availing of the benefits thereof, the assessee must have complied with certain pre-conditions and those preconditions having not been complied with, the claim for refund was denied. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lfill the conditions under the notification. It does not mean that the tribunal's order every time mandates the Department to produce the proof in negative and blindly relies on the version of the assessee. It is in the above circumstances that the tribunal faulted the Revenue for not being able to produce a contrary evidence. Secondly, we do not think that the Revenue in this case can raise a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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