2010 PTD 2128

ORDER

SHAHID JAMIL KHAN (JUDICIAL MEMBER).--- The department is in appeal against order dated 4-6-2008 passed by Collector (Appeals), Faisalabad.

2. The DR states that the grievance voiced through this appeal was only to the extent of refund claim against supplies by Raja Traders and DHL Pakistan (Pvt.) Limited. He argues that the objections against the refund as reflected by the STARR system were "exceed declared output tax." He further submits that no document in support of claim was filed by the Registered Person and this fact has been omitted by Collector (Appeals) while accepting Registered Person's appeal. Learned counsel for respondent Registered Person dispelled this argument by pointing out from page No. 8 of the impugned order, where it is found noted that Registered Person had produced the required documents. The DR was asked as to whether any letter for verification was written to other Collectorates, his answer was no after consulting the Auditor assisting him.

3. After hearing representatives of both the parties I am of the view that rejection of refund was only on objections shown by STARR system and department did not bother to get the supported documents verified concerned Collectorates or otherwise. It is consistent view of this tribunal that refund cannot be rejected on mere objections shown by the Computer system known as STARR. Department should either point out any deficiency in prescribed supporting document or can reject the supporting documents with reasons. If no defect is pointed out in supporting documents, the department is under obligation to get the documents verified itself.

Appeal of the Department stands dismissed.

H.B.T./140/Tax(Trib.) Appeal dismissed.