2012 (12) TMI 35

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..... Advocate for respondent   [Order per : P. G. Chacko] : This application filed by the department seeks stay of operation of the impugned order. After hearing both sides, we are of the view that the appeal itself requires to be disposed of at this stage. Accordingly, after dismissing the stay application, we take up the appeal. 2. The respondent had claimed refund of service tax of Rs. 1,16 .....

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..... r was passed without jurisdiction inasmuch as the appellate authority did not have the power of remand. In support of this contention, the appellant has relied on the Hon'ble Supreme Court s decision in the case of MIL India Ltd. vs. Commissioner of Central Excise, Noida [2007 (210) E.L.T. 188 (S.C.)] as also the Tribunal s decision in the case of Commissioner of Central Excise, Tirunelveli vs. Ra .....

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..... As rightly found by the Commissioner (Appeals), the original authority had not given a reasonable opportunity to the refund-claimant for adducing evidence and other materials in support of the claim for refund. The appellate authority is right in having found that rejection of refund claim of Rs. 40,80,901/- without grant of such opportunity to the claimant violated the principles of natural justi .....

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