In the case of CMA CGM Global (India) (P.) Ltd. v. Commissioner of Service Tax, Mumbai – II (2013) 35 318 (Mumbai — CESTAT), Honorable Mumbai Tribunal has observed that before denying benefit of refund claim for want of required documents, adjudication authority shall specify documents required from service provider apart from the documents already supplied.
Assessee wrongly raised an invoice on its associate unit and paid service tax thereon — Later on, on finding that invoice was not to be issued, it issued credit note and filed a claim for refund along with copy of service tax returns, invoices, credit notes, correspondence and challans and a certificate from chartered accountant — Refund claim was rejected for non-supply of requisite documents.
Held that As the refund claim has been denied by both the lower authorities on the premise that required documents have not been supplied by the appellant, the matter needs examination at the end of the adjudicating authority but for want of other documents which are required for supporting the refund claim. The adjudicating authority shall give in writing details of the documents he requires from the appellant apart from the documents already supplied within seven days of receipt of this order and thereafter the appellant shall supply the documents within seven days and thereafter the adjudicating authority shall decide the claim of refund within fifteen days.