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2019 (2) TMI 479 - AT - Service TaxSEZ unit - Refund of service tax - N/N. 12/2013-ST - rejection on the ground that the claim was filed beyond the period of one year stipulated in the notification - Held that:- The bulk of the demand pertains to rejection of invoices meant for waste disposal services availed by the appellant on the ground that these were not approved by the Development Commissioner. No show cause notice was issued to the appellant on this ground. The show cause notice which was issued was only covering another part of the refund claim - the principles of natural justice have been violated and therefore the matter needs to be remitted to the original authority with direction to issue a show cause notice - appeal allowed by way of remand.
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