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2015 (10) TMI 2096 - AT - Service TaxValidity of order-in-appeal to deny the refund claim – Review order was passed by the same officer who has passed the OIO - Held That:- Exercise of appellate jurisdiction by the same officer who passed the review order and had recorded therein a clear conclusion that the primary order was unsustainable is a clear travesty of established principles of natural justice, of that great principles that none should be judge in his own cause nor, one who has pre-judged on issue should sit in judgement as an appellate authority. The impugned order is in exercise of an appellate power, which requires an independent, unprejudiced exercise of mind, which is not available in the facts and circumstances of the case. - Order-in-Appeal quashed. The appropriate appellate Commissioner may however hear and dispose of the appeal afresh, pursuant to the Review Order dated 27.04.2010, in accordance with law. – Decided partly in favor of assessee.
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