ST - Commissioner gaining time by citing one reason or other & not sanctioning refund - authorities to take expeditious steps to sanction refund keeping in mind that interest is to be paid from kitty of general public - Order marked to FM: CESTAT

As a process the CESTAT President should send such orders/or write to the Ministry and or CBEC. But this could also be seen as an attempt to rent the anger against the learned commissioners/adjudicating authorities for their routine and mechanical disregard to CESTAT order sin general and refund orders in particular.

Denying refund of cenvat credit - which may not be even 5% of the value of services exported - is often denied on one pretext or other and the documents asked again and again from the same assessee by the same officer with each refund - one can really frustate?

Still wondering - the reasond for denial of refunds - same assessee - same input services - same export of services - refund is granted for one quarter - rejected for next quarter - they do not follow even their own orders as precedent and CESTAT want them to follow precedent of the orders passed by other commissionerates?

Arbind Aggarwal 14/11/2014