2020 (3) TMI 1303

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..... Shri S.K. Shukla, Authorised Representative, for the Respondent. ORDER This appeal has been filed by Geetaben Jigneshkumar Patel against denial of refund of Service Tax paid by her to the builder in respect of a property which she has booked but later cancelled. 2. Learned Chartered Accountant for the appellant pointed out that the impugned order rejects the refund claim solely ....

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....here is a incongruence in the order-in-original and order-in-appeal. While the order-in-original rejects the refund claim as inadmissible, order-in-appeal rejects only on the ground of discrepancy in the Chartered Accountant certificate. It is apparent that the appellant was not confronted with the so-called defects in the CA certificate before rejecting the refund claim. Moreover, it is found tha....