TMI Blog2015 (10) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent could not dispute that a prior hearing (oral / personal) was not given – Held That:- Opportunity of a personal hearing be given to Petitioners before passing fresh speaking order – Other contentions in regard to the Refund Application are kept open. - Writ Petition No. 8940 of 2015 - - - Dated:- 21-9-2015 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. For the Petitioner : Mr Prasa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Petitioners, the services provided by them are qualified as export of service under Rule 6A of the Service Tax Rules 1994 r/w Rule 3 of the Place of Provision of Services Rules, 2012. In these circumstances, the Petitioners vide their letters dated 19th March, 2015 and 18th June, 2015 filed Refund Applications alongwith documents as stated in the said letters. In fact, the said letters categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpetent Authority. 6. Before passing a fresh speaking order, the Competent Authority shall give an opportunity of a personal hearing to the Petitioners and allow them to make their submissions and produce such other material as is permissible in law. After due consideration of the oral submissions and documents, the Competent Authority shall pass a speaking order assigning reasons. 7. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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