https://www.taxtmi.com/caselaws?id=263861 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. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 11 Sep 2015 08:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263861 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. Case-Laws Service Tax Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263861