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2014 (8) TMI 150 - HC - Service TaxDenial of refund of duty and interest - Petitioner filed application claiming refund of service tax wrongly paid by their collecting agent on services provided to them - Competent authority rejected refund claim and addressed an communication instead of passing an order - Whether competent authority was obliged to hear petitioner and consider its claim on its own merits and in accordance with law - Held that:- exercise contemplated by law is quasi judicial in nature, we are of the opinion that such communication cannot be sustained. In the given facts and circumstances the Competent Authority was obliged to hear the petitioner and consider its claim on its own merits and in accordance with law. Thereafter it was expected that the Competent Authority should pass a reasoned order and duly communicate it to the petitioner. - It is such an exercise that is contemplated in the given facts and circumstances. Since we have found that the same has not been undertaken, the communication cannot be sustained. It is accordingly quashed and set aside - Decided in favour of assessee.
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