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2014 (12) TMI 703 - CESTAT NEW DELHIRefund claim - Notification No. 17/2007-ST - Violation of principle of natural justice - Opportunity of hearing not given - Held that:- personal hearing was held on 14.03.2012 and was attended by Shri Deepak Aggarwal Chartered Accountant on behalf of the appellants. Thus, it is incorrect to claim that no personal hearing was granted. However, there is substance in the appellants assertion that had the Commissioner (Appeals) asked them the reason for claiming refund of service tax on services relating to MV XN DA they would have been able to satisfy him about the sustainability of their claim. In these circumstances, we deem it fit that the appellants should get another opportunity to present their claim before Commissioner (Appeals). Accordingly, we set aside the impugned Order-in-Appeal to the extent it upheld the rejection of refund of ₹ 8,38,074/- and remand the matter to the Commissioner (Appeals) for de novo adjudication on merit - Decided partly in favour of assessee.
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