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TMI Blog2017 (5) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Annexure attached to the prescribed proforma the details of invoices, shipping bills, value, Service Tax paid etc. alongwith classification of service on which refund was claimed has been mentioned - appeal remanded to the Adjudicating authority for the purpose of verification of the documents on record and that would be produced by the appellant at the time of de novo proceeding to establ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner as it was not filed in the prescribed proforma and pointing out other deficiencies. The appellant removed the deficiencies and filed revised claim on 22.4.2009. Both the authorities below rejected the refund claim on the ground of limitation as well as on merit. 3. The Ld. Advocate for the Appellant submits that refund claim was filed within the time limit prescribed under Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In support, he has referred the judgment of the Tribunal in the case of KLA India Public Ltd, Meerut-I - 2016(41) STR 511 (Tri.-Del.) 4. In his rejoinder the Ld. Consultant for the appellant submits the appellant had filed the refund claim in the proforma mentioning the details of the claim of Service Tax alongwith the evidences with relevant challans of payment of Service Tax for the quar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim cannot be barred by limitation. I find force in the contention of the Ld. consultant for the appellant, hence the principles laid down in the judgment in KLA India Public Ltd s case(supra) may not be applicable to the facts and circumstances of the present case. On the merit both the authorities below had rejected the refund claim on the ground that sufficient evidences were not produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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