9911796707
TMI Blog2016 (1) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim for refund, as per the notification, could be filed only after obtaining a service tax code. Accordingly, in conformity with paragraph 2(c) of the notification the appellant sought for issue of service tax code. 2. It is claimed by the appellant that, owing to lack of adequate knowledge as well as owing to inexperience in service tax matters, the refund itself was also sought on the very same application submitted for allotment of service tax code. The appellant claims that despite reminders there had been no response to either of these requests. In due course, the refund claims were rejected on the ground that it had not been filed within the period stipulated in the said notification and that the 'customs house ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inders by the appellant that the proper officer was compelled to dispose off the refund claim; and, that too, by rejection. It is a well-settled principle of natural justice that proceedings to the detriment of an assessee is to be undertaken without issue of a notice justifying the proposed detriment and occasioning an opportunity to respond. It is also seen from the records that the appellant was not afforded the opportunity to rectify deficiencies, if any, in the application as well as to make available any information/documentation that were considered necessary by the refund sanctioning authority to aid in finalisation of claim. The violation of principles of natural justice vitiates the proceedings. 6. The appellant has f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not indicate that information and needs ascertainment. 7. A copy of the refund claim was furnished on 18th February 2010. It is also seen that, on 14th September 2010, a letter enclosing refund claim in Form R was submitted to the Assistant Commissioner, Mumbai Division - III. 8. As the two lower authorities had not examined these several aspects which are crucial to disposal of the refund claim of the appellant, the entire application for refund requires reconsideration. Accordingly, this application needs to be scrutinised in its entirety including the date on which the code was allotted by the department and also bearing in mind that refund application related to the export of goods for the period 11th March 2007 to 31st Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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