2008 (7) TMI 234

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....ent. [Order]. - This appeal has been filed against the OIA No. Commr(A)/30/2007/VDR-I/2007, dated 3-12-07, rejecting the refund claim of Rs. 10,972/- filed by the appellant. The claim was filed on the ground that during the period from July'03 to Sept'03, the appellant had paid service tax on the amount billed for the services rendered rather than the amount actually received. The claim has bee....

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.... department had to enter into repeated correspondence for getting the documents and when they finally failed to show that the amount billed has not been received by producing the relevant records and also the details like cheque number having different dates in respect of a single bill and the details of payment invoice-wise which would have convinced the refund sanctioning authority about the dou....

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....e simply chosen to submit a statement which they expect the refund sanctioning authority to accept and sanction the refund. I also find that copies of original TR-6 challan have not been submitted and the appellants have also failed to submit all the relevant invoices even. Therefore, I find myself in agreement with the arguments advanced by learned Jt. CDR that the appellants have failed to subst....