Recently in the case of CMA CGM Global (India) (P.) Ltd. v. Commissioner of Service Tax, Mumbai – II (2013) 35 taxmann.com 318 (Mumbai – CESTAT), Honorable Mumbai Tribunal has observed that before denying benefit of refund claim for want of required documents, adjudication authority shall specify documents required from service provider apart from the documents already supplied.

Generally, service provider submit all the required documents whatever according to him was justified. But, normaly it has been seen that department deny/hold the refund alleging non-supply of documents. This case can be resorted to in all cases, where refund is denied on the basis of non-supply of documents without specifying list of documents required from assessee.

(Copy of Judgment attached)