2019 (2) TMI 1906

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....Dhindsa, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected for non-verification of records. 2. The facts of the case are that the appellant is a banking company and providing the Banking and Financial Institution Services and registered with Service Tax Department for paying service tax. The appellant receiv....

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....ey have paid service tax. Against the said order, the appellant is before me. 3. Heard the parties. 4. In this case, it is a fact on record that whatever service tax was payable by the appellant under Banking and Financial Institution Services, the same has been paid by them and there is no dispute that in the case of the service tax payable by the appellant during the impugned per....