Provision under service tax

[Sushil Gupta]

Sub:-Inspection/copy of record by assessee We have filed an application U/S 11B of Central Excise Act,1944 for refund under service tax to Deputy commissioner of custom and Central Excise refund was due because of excess payment of Service tax during the processing of refund we have filed various certificate records and other submission but our application was rejected by Deputy commissioner without any sufficient reason now we want to file appeal against this rejection order. Some of the document which we have submitted ,we do not have photocopies In this regard I want to know can I inspect record, documents and other submission, submitted at the time of processing of Refund application. Please provide me the relevant provision of service tax, Central Excise act or any other act which provide me the right to get inspection/copy of record submitted by me

AI Summary

Individual's Service Tax Refund Rejected; Seeks Appeal Under Section 11B, Requests Access to Submitted Documents An individual filed for a service tax refund under Section 11B of the Central Excise Act, 1944, due to excess payment, but their application was rejected by the Deputy Commissioner without sufficient reason. They seek to appeal the decision and need access to documents submitted during the refund process, for which they lack photocopies. A respondent advised that while there is no explicit provision for document inspection, the individual can request the appellate authority to instruct lower authorities to provide copies of the submitted documents.