Refund Rejection Set Aside by CESTAT; Additional Documents Not Fresh Claims

Cerner Healthcare Solutions Pvt Ltd Vs Commissioner of Central Tax (CESTAT Bangalore) The adjudicating authority rejected the claim as time barred since said documents were submitted beyond one year. The appellant is an SEZ unit engaged in export of services. It filed a refund claim for input services received by it for authorised operations in terms of Notification no.9/2009-ST. The refund claim was partially allowed. It filed appeal before commissioner (appeals). The appellate authority remanded the matter back with direction to produce certain documents in support of the claim. On remand, t...