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2018 (10) TMI 1210 - AT - Service TaxRefund claim - Rule 5 of Cenvat Credit Rules 2004 read with N/N. 27/2012 dated 18.06.2012 - rejection of refund on the ground that the services of the appellant relating to Sales and Marketing in respect of the products owned by their principal in India fall in the definition of ‘intermediary service’ - principles of Natural Justice - Held that:- The impugned order has been passed without giving proper reasons and without considering the facts involved in the case - the Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case - also, the impugned order has been passed without affording an opportunity of hearing. The impugned order which is passed in complete violation of the principles of natural justice and without considering the facts and the grounds of appeal is liable to be set aside - case remanded back to the Commissioner (Appeals) to pass a De novo order after considering the facts and the grounds of appeal and after affording an opportunity of hearing to the appellant - appeal allowed by way of remand.
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