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2018 (9) TMI 1383 - AT - Service TaxRefund of Service tax paid - residential complex service - refund was denied placing reliance on some statements given to the divisional authorities - principles of natural justice - Held that:- It transpires from the available records that copy of the statement has never been supplied to the appellant before adjudication of the matter. Thus, the original order has been passed by the Asst. Commissioner (Refund) in gross violation of principles of natural justice. The learned Commissioner (Appeals) has not acceded to the specific request made by the appellant for verification of the statement submitted to the divisional authorities - ends of justice will be met, if the matter is remanded to the original authority for readjudication of refund issue - appeal allowed by way of remand.
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