https://www.taxtmi.com/caselaws?id=220978 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. en-us Tue, 22 Jan 2013 00:00:00 +0530 Mon, 11 Feb 2013 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220978 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. Case-Laws Service Tax Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220978