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2018 (12) TMI 871 - AT - Service TaxSEZ Unit - Refund claim - denial on the ground of time limitation - Section 11B of CEA - Principles of natural justice - Held that:- The learned Commissioner has not only violated the principles of natural justice in as much as he has not accorded any opportunity to be heard but also has gone tangentially decide the issue on a set of principles and provisions which are not at all applicable to the facts of the case. The Commissioner (A) is directed to dispose the appeals under relevant provisions of law with reference to N/N. 12/2013 dated 01.07.2013 - appeal allowed by way of remand.
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