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2009 (11) TMI 467 - CESTAT, BANGALORENew Ground- This appeal filed by M/s. Information Technology Park of India Ltd (ITPI) seeks to vacate an order of the Commissioner (Appeals) which sustained the order of the original authority rejecting their refund claim for an amount of Rs. 64,04,003/- paid by them in May 2006 and September 2006 towards Construction of Commercial Complex (CCC) service rendered by them. Held that - The order is non-speaking with reference to the proposals in the show cause notice. The Commissioner (Appeals) could not have validly sustained the said order; he supplemented the grounds for rejection of the claim without the appellants having been put on notice on such grounds. In the circumstances we vacate both the orders of the lower authorities and remand the matter to the original authority for taking a fresh decision.
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