Refund claim evidence and document verification required remand for reconsideration of service tax refund eligibility.

A refund claim under Notification No. 9/2009-ST could not be conclusively rejected merely for alleged absence of duty paying documents where the record showed a calculation sheet identifying invoices, bills and cheque payments, and the refund application referred to invoices and bills evidencing service tax payment. The available material indicated prima facie proof of tax payment, but the supporting records were not fully before the appellate forum, so verification by the adjudicating authority was necessary. The matter was therefore to be remanded for examination of the documents, reconsideration of the refund claim, and grant of personal hearing to the assessee.

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Issues: Whether the refund claim under Notification No. 9/2009-ST dated 03.03.2009 could be rejected for want of duty paying documents, and whether the matter required remand for verification of the supporting records.

Analysis: The refund claim was rejected below on the premise that duty paying documents had not been furnished. The record, however, showed that the assessee had filed a calculation sheet with details of the invoices, bills and cheque payments made to the service providers, and the refund application also indicated enclosure of invoices and bills evidencing payment of service tax. The available documents suggested prima facie proof of service tax payment, but all supporting documents were not before the appellate forum, and verification by the adjudicating authority was necessary. The assessee was also to be given an opportunity of personal hearing.

Conclusion: The matter was required to be remanded to the adjudicating authority for verification of the duty paying documents and reconsideration of the refund claim.

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