Refund cannot be denied on the basis of non-supply of documents without specifying list of documents

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.

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