Refund claim rejection for missing original invoices set aside; matter remanded for verification and fresh consideration.

Refund claims under Notification No. 17/2009-ST were rejected for non-production of original bills, challans or invoices evidencing service tax payment, but the dispute was treated as a rectifiable factual defect rather than a final bar. As there was no dispute about receipt of services for export of goods and the original documents could be produced for verification, the matter was remanded for fresh consideration. The adjudicating authority was directed to verify the documents and decide afresh in compliance with natural justice.

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Issues: Whether the rejection of refund claims for non-production of original bill, challan or invoices was sustainable and whether the matter should be remanded for fresh consideration.

Analysis: The refund claims under Notification No. 17/2009-ST were rejected only because the appellant did not produce original copies of the bill, challan or invoices evidencing the service tax liability and its payment. The dispute was essentially factual, and it was noted that there was no dispute regarding receipt of services for export of goods. As the appellant asserted that the original documents could be produced before the lower authority and the respondent fairly accepted that the error was rectifiable, the matter required reconsideration after permitting production and verification of the documents. The adjudicating authority was also required to follow the principles of natural justice.

Conclusion: The rejection of refund on the stated ground was not finally upheld and the matter was remanded to the original adjudicating authority for fresh decision after verification of the original documents.

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