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2018 (9) TMI 1590 - AT - Service TaxRefund of Service Tax paid - case of appellant is that they have not been issued a show cause notice proposing to deny the refund claim - principles of natural justice - Held that:- A notice is a right of the party to enable him to know the grounds for rejection of the refund claim so as to arm himself to defend the case. It is the foundation of any lis in taxation proceedings. Without issuance of such show cause notice, the adjudicating authority has gone into the matter and rejected the refund claim. In appeal, Commissioner (Appeals) has upheld the same and also added a further ground for rejection. The rejection of refund claim without issuance of show cause notice cannot sustain - appeal allowed - decided in favor of appellant.
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