2020 (3) TMI 747

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....Shri R. Rajaram appeared for the appellant and submitted that the issues on which the refund has been rejected in these appeals are as under : (i) Recipient of consideration is mentioned as Mumbai Unit in FIRC instead of Chennai Unit. (ii) The claim was held to be time barred by lower authority although no such finding by refund sanctioning authority. (iii) Non-submission of FIRCs (iv) Realization of amount through Cheque for which no FIRC was issued by bank. 3. With regard to the first issue as above, it is submitted by him that in the FIRC documents, the Mumbai unit was erroneously mentioned instead of Chennai unit. This was only an error committed by the bank and actually services were availed at Ch....

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....ction of refund claim alleging that the amounts have been paid by way of Forex cheque and not foreign remittances. The banks had not issued FIRC documents for this reason. Ld. consultant submitted that cheques were credited to the overseas account of the appellant and then periodically remitted to India in convertible foreign exchange. Therefore the authorities ought not to have rejected the refund claims on these counts. 7. Ld. A.R. Ms.Sridevi. T. appeared and argued for the department. With regard to the first issue, she submitted that the Commissioner (Appeals) had, for the subsequent periods, verified necessary documents and reached the conclusion that the address noted in the FIRC was an error by oversight on the bank and refund cla....

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.... the claims within one year from the date of FIRCs. Hence rejection of refund claim on this ground requires to be set aside which we hereby do. 11. The third ground is with regard to non-submission of documents / FIRCs, Ld. consultant has requested for one more opportunity to submit the documents. Taking note of this, Appeal Nos. ST/42174/2018 to ST/42176/2018 in which this issue is aground for rejection are remanded to the adjudicating authority to reconsider on submission of documents. 12. Another reason for rejection is that the amount has been realized by Forex cheque and not by direct remittances. In our view, since bank has credited the amount to their account, the service tax paid on such consideration paid cannot be denied. Ap....