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2017 (1) TMI 805 - AT - Service TaxNatural justice - Refund claim - rejection on the ground that no documentary evidences were submitted establishing excess payment of service tax - Held that: - As per the statutory provisions, Ld. Commissioner(Appeals) suppose to grant three opportunity of personal hearing which he failed to do so. Therefore Commissioner(Appeals) has violated the principles of natural justice - this is a fit case for remand the matter to Commissioner(Appeals) for re-consideration of the overall case - appeal allowed by way of remand.
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