TMI Blog2015 (10) TMI 2096X X X X Extracts X X X X X X X X Extracts X X X X ..... e primary order was unsustainable is a clear travesty of established principles of natural justice, of that great principles that none should be judge in his own cause nor, one who has pre-judged on issue should sit in judgement as an appellate authority. The impugned order is in exercise of an appellate power, which requires an independent, unprejudiced exercise of mind, which is not available in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order to the extent of disallowing refund of service tax incurred by the appellant/assessee on input services used for export of goods. Refund was claimed under Notification No.41/2007-ST, dated 06.10.2007. Refund was granted vide order dated 23.02.2010. 2. The appellant claimed refund of service tax to the extent of ₹ 3,68,786/-. The primary adjudicating authority vide order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Order-in-Original dated 23.03.2010 was unsustainable to the extent refund was granted on terminal handling charges, by the primary authority. 4. It is primarily alleged in the present appeal and the factual basis of this allegation is conceded by Respondent/ Revenue and is also apparent from the Order-in-Appeal, that the impugned order was passed by the same officer who passed the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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