Service Tax Refund rejection for non-matching of Invoice date: CESTAT remands matter back to Adjudicating Authority

Acclaris Business Solutions Private Ltd Vs Commr. of CGST & CX, Kolkata North (CESTAT Kolkata) 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 before them granted refund of Rs.6,61,571/-. He rejected the refund claim of Rs.3,17,841. The Appellant did not contest the rejected refund amounting to Rs.32,572/- and contested the balance amount of Rs.2,85,269/- befor...