https://www.taxtmi.com/caselaws?id=363755 Refund of service tax under Section 11B of the Central Excise Act, 1944, as applied through Section 83 of the Finance Act, 1994, requires supporting documents to verify that the tax incidence was borne and credited to the exchequer. Where refund applications are filed without the documents needed to establish payment flow and other foundational facts, the claim is not admissible on the material placed before the authorities. The text states that departmental instructions required such incomplete claims to be rejected or returned, and the lower authorities acted consistently with that requirement; the appeals therefore failed and the refund rejection was sustained. en-us Fri, 22 Jun 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363755 Refund of service tax under Section 11B of the Central Excise Act, 1944, as applied through Section 83 of the Finance Act, 1994, requires supporting documents to verify that the tax incidence was borne and credited to the exchequer. Where refund applications are filed without the documents needed to establish payment flow and other foundational facts, the claim is not admissible on the material placed before the authorities. The text states that departmental instructions required such incomplete claims to be rejected or returned, and the lower authorities acted consistently with that requirement; the appeals therefore failed and the refund rejection was sustained. Case-Laws Service Tax Fri, 22 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363755