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2019 (9) TMI 283 - AT - Service TaxValidity of remand order - Refund claim of excess amount - cum-tax benefit - case of appellant is that this is a case of gross negligence on the part of the Departmental Officer who in spite of so many representations made by him did not fix the personal hearing and did not determine the amount of refund which is due to the appellant from the Department. HELD THAT:- The Commissioner (Appeals) vide his order dated 03.08.2012 has given cum-tax benefit to the appellant and the said benefit was to be determined after proper verification by the jurisdictional officer. Further, the Commissioner (Appeals) has also dropped the penalty by resorting to Section 80 of the Finance Act, 1994. After the decision of the Commissioner (Appeals), the appellant has been writing various letters to various Departmental Officer for proper verification as per the directions of the Commissioner (Appeals) but none of the officers bothered to comply with the order of the Commissioner (Appeals) and they have been delaying the matter without any proper reasons. The appellant has placed all the letters on record which clearly shows that he has been pressing and requesting the Departmental Officer to comply with the order of the Commissioner (Appeals) but no Departmental Officer did the proper verification and thereafter the appellant himself filed the refund application on the basis of their calculation. Further, when the refund application was filed, the Departmental Officer without issuing the show-cause notice straightaway rejected the same on time-bar which is not tenable in law. Since the refund application has been rejected without issuing show-cause notice which is not sustainable in law and therefore I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any.
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