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2014 (1) TMI 260 - CESTAT NEW DELHIDemand of service tax - Denial of refund claim - Notification No.41/07-ST dated 6.10.2007 - Notification No.17/2009-ST - Notice not issued - Held that:- assessee did not receive any notice of personal hearing at the adjudication stage, the appellate authority was required to set aside the adjudication order on that singular ground and remand the matter for de novo adjudication, from the stage of issuing a fresh notice for personal hearing. The appellate authority has adverted to this grievance of the assessee but failed to deal with it. The adjudicating authority rejected the refund claim on the ground that neither was the claim for refund presented in Form A - 1, as required by Notification No.17/2009-ST nor the relevant documents, in particular as mandated by the Notification were furnished. The appellate authority does not deal with this finding of the adjudication order except stating that requisite documents of the details of export invoices of transporter etc. are on record - The matter is remanded to the appellate authority for de novo appellate disposal - Decided in favour of Revenue.
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