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CESTAT Allahabad Bench - High Court Summons Revenue Secretary


Quality of Adjudication Orders

In one of refund SCN, the Asst. Comm. said that service receiver can not file claim,ask to service provider to file claim for wrong charging of tax. on explanation that as per SC Decision in Mafatlal case, it is clear that service receiver, who has borne the tax can file the claim. then he simply said I will reject the order, so whatever documents you want to submit in support can submit, and I would refer the same in my order so that it may help in your appeal.

But when order received, it not even marked reference of submission of the order of SC.

Just, it is refund? I will reject.. this is the approach of the officers.....

if the cirulars are really to be followed, all refund rejection cases should be covered for the said examination. there would definitely the reasons of ignorance of documents, law etc.

Anand Chauhan 23/12/2015

 

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