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2021 (9) TMI 1020 - AT - Service TaxPrinciples of natural justice - no Show Cause Notice was issued proposing to reject the refund - appellant was deprived of any opportunity to offer its rebuttal - HELD THAT:- The Commissioner (Appeals) having remanded the matter for fresh adjudication after expressing his satisfaction as to the non-following of the principles of audi alteram partem by the Adjudicating Authority, should not have expressed any findings on the issues. The cases are remanded to the file of the Adjudicating Authority, who shall pass a de novo order after following the principles of natural justice and without being influenced by the impugned order of the Commissioner (Appeals). It goes without saying that the Adjudicating Authority shall afford reasonable opportunities to the appellant in passing the de novo order - Appeal allowed by way of remand.
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