Service Tax Refund Denied Over Address Mismatch: CESTAT Quashes Order, Finds Change Was Duly Informed to Dept [Read Order]
CESTAT allowed Cipsa-Tec’s service tax refund, holding that address mismatch was not a valid ground for denial when the change was duly informed to the department.
![Service Tax Refund Denied Over Address Mismatch: CESTAT Quashes Order, Finds Change Was Duly Informed to Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/refund-Service-Tax-Address-Mismatch-taxscan.jpg "Service Tax Refund Denied Over Address Mismatch: CESTAT Quashes Order, Finds Change Was Duly Informed to Dept [Read Order]")
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a service tax refund claim cannot be denied merely on the ground of an address mismatch when the change of address has already been duly informed to the department. Cipsa-Tec India Pvt. Ltd., the appellant, is engaged in the manufacture of printed circuit boards and had filed a refund...
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a service tax refund claim cannot be denied merely on the ground of an address mismatch when the change of address has already been duly informed to the department.
Cipsa-Tec India Pvt. Ltd., the appellant, is engaged in the manufacture of printed circuit boards and had filed a refund claim amounting to Rs. 2,17,352 under Notification No. 17/2009-ST dated 07.07.2009. The refund was related to service tax paid on courier agency services used for the export of goods during the quarter from October 2011 to December 2011.
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Following due scrutiny of the refund application, the Range Superintendent submitted a report confirming that the claim was complete in all respects. The adjudicating authority, upon satisfaction with the documents and verification, sanctioned the refund.
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The Revenue challenged this order before the Commissioner of Central Excise (Appeals). The Commissioner (Appeals) denied the refund due to a mismatch between the address mentioned in the refund application and the address on record.
Aggrieved by this procedural rejection, the appellant approached the CESTAT, arguing that the Commissioner (Appeals) had not disputed the eligibility of the refund on merits. The appellant’s counsel argued that the change of address had been communicated to the department during the pendency of the refund proceedings, and the discrepancy cited was purely clerical and without any substantive impact on the legitimacy of the claim.
The two-member bench comprising Dr. D.M. Misra (Judicial Member) and Pullela Nageswara Rao (Technical Member) found that the refund application had been thoroughly verified by the Range Superintendent, including the change of address.
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The tribunal observed that the appellant had indeed informed the department about the change of address well in advance and that there was no dispute regarding the eligibility or fulfillment of the conditions under the refund notification. The tribunal ruled that the rejection of the refund on such a minor procedural ground was unwarranted. The tribunal set aside the order of the Commissioner (Appeals) and granted the refund to the appellant with consequential relief as per law.
To Read the full text of the Order CLICK HERE
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