2017 (12) TMI 28

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....dent ORDER Per : Ashok Jindal The Revenue is in appeal against the impugned orders wherein the ld. Commissioner (Appeals) sanctioned the refund claims to the respondents. 2. The brief facts of the case are that the respondent is a builder and engaged in the activity of selling flats after construction. As per the agreement, the respondent entertained the prospective buyers on receipt o....

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.... matter was adjudicated and the adjudicating authority rejected the refund claims filed by the respondent. On appeal, the ld. Commissioner (Appeals) examined the issue and sanctioned the refund claims of the respondents. Aggrieved from the said orders, Revenue is before me. 3. The grounds taken for filing the appeals is that, as the respondent has not filed the relevant documents for entertaini....

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....long with service tax to the prospective buyers and no service has been provided by the respondent and therefore, they are entitled for the refund claim. He submits that the impugned orders are to be upheld. 5. Heard the parties, considered the submissions. On careful examination of the documents placed before me, I find that the sole ground for filing the appeals by the Revenue is that the res....

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....-2014 to September-2014. Annexure-D (vi) Copy of ledgers, corresponding bank statement showing amount refunded to the prospective buyers. Annexure-E. 6. As per para-3 of the show cause notice, the respondent has filed all the relevant documents for entertaining their refund claims. But while filing the appeals by the Revenue, the show cause notice issued to the respondent has not been ....