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2019 (3) TMI 113 - AT - Service TaxRefund claim - Rule 5 of Cenvat Credit Rules 2004 read with Notification No. 27/2012 dated 18.06.2012 - non-speaking order - principles of natural justice - Held that:- The impugned order has been passed without giving proper reasons and without considering the facts involved in the case. Further the Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case. Further it is found that the impugned order has been passed without affording an opportunity of hearing. The impugned order which is passed in complete violation of the principles of natural justice and without considering the facts and the grounds of appeal is liable to be set aside. Matter remanded back to the Commissioner (Appeals) to pass a de novo order after considering the facts and the grounds of appeal and after affording an opportunity of hearing to the appellant - appeal allowed by way of remand.
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