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2015 (12) TMI 214 - AT - Service TaxDenial of refund claim - Notification No. 11/2002 CE (NT) dated 1.3.2002 - refund of credit only in respect of inputs and not input services - Held that:- refund claim was rejected without issue of show-cause notice and there was violation of principles of justice. It was submitted that the question of re-adjudication could not have arisen since there was no show-cause notice in the first place and without issuing a show-cause notice there cannot be any question of re-adjudication at any stage and nor can a fresh show-cause notice be issued. It was submitted that this is an incurable defect. We are unable to agree with this submission. There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the absence of any time limit prescribed under the law, even at this stage, the original adjudicating authority can issue a fresh show-cause notice and consider the refund claim. Accordingly since the principles of natural justice have not been observed, the impugned order as regards the third refund claim is set aside and the matter is remanded to the original adjudicating authority for considering the refund claim afresh in accordance with law. - Decided in favour of assessee.
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