2018 (9) TMI 1383 – CESTAT MUMBAI – TMI – Refund of Service tax paid – residential complex service – refund was denied placing reliance on some statements given to the divisional authorities – principles of natural justice – Held that:- It transpires from the available records that copy of the statement has never been supplied to the appellant before adjudication of the matter. Thus, the original order has been passed by the Asst. Commissioner (Refund) in gross violation of principles of natural justice.
–
The learned Commissioner (Appeals) has not acceded to the specific request made by the appellant for verification of the statement submitted to the divisional authorities – ends of justice will be met, if the matter is remanded to th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on of the contract. Thus, the appellant contended that the service tax amount paid on such advance receipt by the appellant should entitled for the refund benefit. However, the original authority concluded that as per verification report submitted by the Divisional Office, refund cannot be granted by the department. On appeal, learned Commissioner (Appeals) has upheld rejection of the refund benefit to the appellant. 2. Learned Advocate appearing for the appellant, at the outset, submits that the principles of natural justice have been violated inasmuch as reference to the report of the divisional authorities was not considered as a part of the show-cause notice and the appellant was never given any opportunity before adjudication of the ma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cating the matter, the Asst. Commissioner (Refund) has denied the refund claim by placing reliance on some statements given to the divisional authorities. It transpires from the available records that copy of the statement has never been supplied to the appellant before adjudication of the matter. Thus, the original order has been passed by the Asst. Commissioner (Refund) in gross violation of principles of natural justice. I also find that the learned Commissioner (Appeals) has not acceded to the specific request made by the appellant for verification of the statement submitted to the divisional authorities. Therefore, in my considered view, ends of justice will be met, if the matter is remanded to the original authority for readjudication
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =