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2018 (9) TMI 1210 - AT - Service TaxRefund of Service tax paid erroneously - SCN not issued - Principles of natural justice - Held that:- n this case, no show cause notice has been issued to the appellant for rejection of their refund claim which shows that the appellant has not been given proper opportunity to defence their case. Moreover, the principle of nature justice has been violated by not granting any personal hearing at the time of consideration of the refund claim - in the absence of the issuance of the show cause notice, the refund claim is not rejected. Admittedly, in this case, the appellant has not constructed any residential houses on behalf of NBCC but has constructed Barracks for the purpose of training of CRPF mens, therefore, in terms of the Circular 332/16/2010-TRU- dated 24.05.2010, the refund claim cannot be rejected. Appeal allowed - decided in favor of appellant.
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