Full Judgment
Per : P.G.Chacko
This application filed by the applicant seeks out-of-turn disposal of their appeal. Moving this application, the ld.Consultant for the applicant submits that the lower authorities have rejected their refund claim on the ground that the supporting documents were not filed by the claimant. It is submitted that, as a matter of fact, the documents were submitted. In support of this submission, the ld.consultant referred to certain documents available on record. One of these documents is a letter submitted to the Commissioner(Appeals) in the month of January, 2009, wherein, it was stated, inter-alia, that all the requisite documents had already been produced. This letter carries a dated seal of the Commissioner(Appeals) stamped thereon. Another document referred to by the ld.consultant is a letter submitted to the original authority in the month of March, 2008. In this letter, the appellant had undertaken to furnish print- outs of all invoices, with a Compact disk. This letter, obviously, was submitted to the Asstt.Commissioner after he passed the Order-in-Original. Obviously, the original authority did not have the benefit of examining the records. Both the authorities, in their respective orders, stated that the refund claim was not supported by the relevant invoices. The refund claim pertains to service tax paid by the appellant on a service exported to clients resident abroad. The appellant claims refund of this amount of service tax for the period of dispute. The ld.consultant further points out that similar refund claims for the subsequent periods were allowed by the Asstt.Commissioner. He has referred to Order-in-Original No.43/08 dated 26.12.08 and Order-in-Original No.311/2009 dated 24.12.09.
2. We have heard the ld.SDR also. Having heard both sides at length and having found that the issue lies in a narrow compass and that the case requires to be re-adjudicated after verification of the relevant records, we set aside the orders and allow this appeal by way of remand. The original authority shall pass fresh orders of adjudication in the matter after giving the party a reasonable opportunity of adducing evidence and being heard.
3. The early hearing application is also disposed of.