2023 (6) TMI 588

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....r the Appellant Mr. P. K. Ghosh, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR When the Appeal came up for hearing, the Ld. Counsel appearing on behalf of the Appellant submits that they had filed a refund claim for Rs.9,79,412/- in terms of Rule 5 of the Cenvat Credit Rules, 2004. The Adjudicating Authority after verifying the documentary details submitted befor....

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....tching. In respect of the refund claim on account of Service Tax paid by them on RCM basis, the same was rejected as the copies of challans have not been made available. As per the Appellant, the documents are available and can be produced for verification. In respect of the refund claim amount of Rs. 6,623/- they are not in a position to get hold of the copies of the invoices. Therefore, they are....