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TMI Blog2022 (4) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, 20497 of 2021, 20498 of 2021, 20499 of 2021, 20500 of 2021 & 20026 of 2022 - Final Order Nos. 20160 - 20166/2022 X X X X Extracts X X X X X X X X Extracts X X X X ..... this forum. 2. Heard Shri Padmanathan K.V., learned CA for the appellants and Shri K.B. Nanaiah, learned DR for the Revenue. 3. Both the parties agreed that the issue involved has been answered in favour of the taxpayer by this Bench in the case of Comfort Night Linen Products vide Final Order Nos. 20652- 20653/2021 dated 03/08/2021. Ongoing through the said order of this Bench, I find that this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 and it was provided that the refund claim ST/20413-20414/2020 5 should be filed within a period of six months from the date from which Finance Act, 2017 is promulgated and come into force. Further, I find that in the present case, the appellants filed the refund claims within time and the only ground for which the refunds were rejected by the Original Authority and upheld by the Appellate Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various Challans issued by KINFRA were produced along with worksheets showing the payment of service tax to KINFRA by the appellants. 7. In view of the facts that now the appellants have produced sufficient documents to prove the payment of service tax, I do not find any justification for rejection of the refund claims and hence, I set aside the impugned orders by allowing the appeals of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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