SYNEFRA ENGINEERING & CONSTRUCTION LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the Order in Appeal No. COMMR(A)/249/VDR -II/2011 dated June 29, 2011. The relevant facts of the case, in brief, are that the appellant has filed refund claim amounting to Rs. 5,56,383 on December 24, 2009 in respect of various sendees for the month of March, 2009 to July, 2009 in terms of Notification No. dated March 3, 2009 as amended vide Notification No. dated May 20, 2009, which provides a scheme of exemption by way of refund for the taxable services specified in clause (105) of section 65 of the Finance Act, 1994. The refund documents were returned back to the appellants on January 7, 2010 due to non -submission of bank statement or the documentary evidence of service tax payment. The said claim was resubmitted on January 28, 2010. After scrutinising the refund claim the appellant was issued a show -cause notice dated March 2, 2010 for rejection of the refund claim on the ground that the claim was not filed in prescribed form, some invoices were time -barred and the claim was not supported by bank statement or the documentary evidence of service tax payment made to the Department. The adjudicating authority vide impugned order dated May 7, 2010 sanctioned refund amounting to Rs. 17,095 and rejecting the remaining amount of Rs. 5,39,290 being admissible.

(2.) AGGRIEVED by such an order rejecting the refund claim, the appellant preferred appeal before the first appellate authority. The first appellate authority considered the appeal filed by the appellants and after considering the submissions made before him and going through the facts of the case allowed the refund and rejected certain refund claims on the ground that the said refund claims were filed after six months from the date of service tax payment. The appellant is before the Tribunal on rejection of refund claim being time -barred as well as non -production of documentary evidence before the lower authority.

(3.) THE learned Authorised Representative would submit that the judgment of this Bench has remanded the matter to the original adjudicating authority to consider the matter afresh and this judgment was not produced before the adjudicating authority.