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2018 (1) TMI 958 - AT - Central ExciseRefund claim - demand on the ground that SCN dated 11/03/2010 for demand of duty of the matching amount is pending for adjudication - Held that: - the rejection of refund claim without adjudicating the show cause notice dated 11/03/2010 is bad and against the provisions of natural Justice. The same also causes harassment to the assessee - the matter remanded back to the Adjudicating Authority to decide the show cause notice as well as the refund claim together, if not yet decided - appeal allowed by way of remand.
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