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2017 (3) TMI 864 - AT - Service TaxRefund claim - Rule 5 of CCR, 2004 read with N/N. 27/2012 CE (NT) dated 08.06.2012 - Natural justice - Department has not issued a SCN proposing to reject the refund claim - Held that: - The department cannot reject the refund claim without issuing a SCN - This Tribunal in the judgment rendered in the case of M/s. D E Shaw India Software Pvt. Ltd., [2016 (7) TMI 91 - CESTAT HYDERABAD] had observed that the rejection of refund without issuing a SCN is highly harsh and violation of principles of natural justice. Also, on perusal of records it was found that for all services, refund is eligible - rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
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