2019 (2) TMI 590

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....adhupsharan, Asst. Commissioner, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 04.06.2018 passed by the Commissioner (A) whereby the Commissioner (A) has partly allowed the refund of Rs. 24,720/- and rejected the refund of Rs. 2,57,303/-. 2. Briefly the facts of the present case are that the appellant is a SEZ unit manufacturi....

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....ss of the service recipient is not mentioned in the invoice (i.e. Duplicate Receipt) and that the invoices does not appear to be raised in accordance with the provisions of Rule 4A of the STR, 1994. 2.1. The appellants submits that the said refund in Serial No.2 was rejected by the lower authorities on the ground that there was delay in filing the claim application within stipulate time of one ....

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....es in the insurance business as well. He further submitted that as per proviso, the address of service recipient is not mandatory in terms of Rule 4A of STR, 1994 and rejecting the refund on this ground is not sustainable. He further submitted that the second ground on which the refund of an amount of Rs. 97,831/- rejected by the Original Authority on the ground of time bar is also not sustainable....

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....ice recipient is not mentioned in the invoice. Further, the appellant has produced before me invoices subsequently issued by the service provider wherein the address of the service recipient is mentioned. Moreover, as per the proviso to Rule 4A itself provides that in the case of 'financial institutions', the address of the service recipient is not required but this proviso was not considered by b....