I am not been able to finding the case laws in favour of the assessee.
The Assessee is eligible to claim 100% refund but the assisstant comm. has given the 90% of the refund.
10% he is saying the assessee was not eligible to get it due to shortage of quantity or rejection.
pl revert on the above matter.
Can you elaborate ?
We have exported Minerals (Bauxite). As We have claim Refund of Services tax paid for the Services Procured on port and department has also given 100% rufund of Tax paid but Now Officer is saying that due to goods return assessee has to payback 10% of Refund along with Interest. Actual fact is that due to demurrage charges party has not realease the full payment and they have also issued Debit Note for the same mentioning payment redued by such charges as mentioned. so please help me with the relevent Case law....
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