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2016 (1) TMI 1192 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 6th October 2007 - export of iron ore fines - technical testing and analysis services - port services - natural justice - Held that: - It is a well-settled principle of natural justice that proceedings to the detriment of an assessee is not to be undertaken without issue of a notice justifying the proposed detriment and occasioning an opportunity to respond - The violation of principles of natural justice vitiates the proceedings. Also, the two lower authorities had not examined the several aspects which are crucial to disposal of the refund claim of the appellant, the entire application for refund requires reconsideration - appeal allowed by way of remand.
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