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TMI Blog2021 (9) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... ode bearing No.AAACV8705ASD001 (herein after referred to as 'D001') instead of actually registered code bearing No.AAACV8705ASD002 (herein after referred to as 'D002'). The moment the mistake was pointed out, the appellant deposited the amount of Rs. 9,16,735/- in account number D002. Thereafter, appellant has prayed for the refund of the amount as was earlier got deposited in account number D001. However, vide Show Cause Notice No.18/2017 dated 31.10.2017, the refund was proposed to be rejected. The said proposal has been confirmed initially vide Order-in-Original No.23/2017-18 dated 30.11.2017. The appeal thereof has been rejected vide Order No.054-055-19-20 dated 29.06.2019. Being aggrieved, the appellant is before this Tribunal. 2. I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative has made emphasis on Paragraph 7 of the Show Cause Notice submitting that the payment in account no. D001 has been made by the appellant in October, 2017. The refund claim was still preferred in September, 2017. The said substantial time taken is sufficient to disentitle the appellant to claim the refund. It is also submitted that the CA certificate as has been impressed upon by the learned counsel for the appellant has for the first time being produced before this Tribunal. None of the adjudicating authorities below were ever informed about the said certificate. Learned departmental representative has objected the production of the said additional document at the stage of adjudication before this Tribunal. Learned departmenta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and all transactions have been made from account No.D002. There is no single invoice ever received by the appellant in account No.D001. Hence, there was no opportunity with the appellant to produce any such document with respect to the account No.D001. Order is reiterated to have failed to appreciate the relevant fact that department has received the payment twice for the same transaction. Order is accordingly prayed to be set aside. 7. After hearing rival contentions and perusing the record including the order under challenge, it is observed that there is no dispute about the fact that account No. D001 was never a registered account allotted to the appellant for discharging his service tax liability as the registration process for the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apatnam where the appellant were granted refund in the similar situation. 9. I also observe that both these reports were prior in time than the impugned show cause notice dated 31.10.2017. I am of the opinion that show cause notice in fact should not have been issued. Post show cause notice also department has not come up with the case that there were two separate liabilities of the appellant and as such appellant was liable to pay the amount of Rs. 9,16,735/- twice irrespective of one payment of this amount is inactive account No.D001 but that was the liability of the appellant. On the contrary, the verification report of the department itself, is falsifying the said case and is supporting the appellant's contention that the same liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oves that there is no such liability towards the appellant for the impugned period which require deposit of Rs. 9,16,735/- twice. Thus I hold that refund was rightly been filed. 11. From Paragraph 7 of show cause notice, as impressed upon by the learned departmental representative it is very much apparent that irrespective of the noticed delay in filing the refund, the refund filing is very much within one year of date of payment in the said inactive account. Hence, the refund claim also cannot be rejected even while invoking the bar of limitation. 12. Seen from any angle and in light of above discussion, the order under challenge is held to be not sustainable, accordingly, is hereby set aside. Consequent thereto the appeal in hand is her ..... X X X X Extracts X X X X X X X X Extracts X X X X
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