9911796707
TMI Blog2018 (7) TMI 1708X X X X Extracts X X X X X X X X Extracts X X X X ..... revised ST-3 returns as provided under Rule 7B of the Service Tax Rules - Once the revised returns have been filed, in which the entire Service Tax liability has been shown as discharged with available CENVAT Credit, any excess Service Tax paid in cash will be eligible for refund subject to relevant refund claim satisfying all the conditions prescribed under Section 11B of the Central Excise Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax due in cash without utilizing the credit available in the Cenvat Credit account. They also filed ST-3 returns accordingly. Subsequently, realizing their mistake, they filed revised ST-3 returns in which Service Tax liability was debited through Cenvat Credit and for the originally paid Service Tax through cash, refund claims were filed. Both the authorities below rejected such refund claims. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that as per the revised return, excess amount stands paid in cash which may be refunded to the appellant. 4. Ld. DR justified the impugned order and submitted that the appellant is seeking to encash the accumulated Cenvat Credit which is not permissible. 5. After hearing both sides and perusal of records, I note that during the disputed period of April 2015 to March 2016, the appellant p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim with reference to the provisions of Section 11B properly. Hence the impugned order is set aside and the matter is remanded to the Original Adjudicating Authority for a de novo decision of the refund claim in the light of the observations in the present order. He is directed to extend an opportunity to the appellant for supporting their claim by submission of necessary documents. 8. Appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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