Refund Denial Overturned: Adjudicating Authority Must Issue Show Cause Notice Before Rejecting CENVAT Credit Refund Claims.

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....Refund of unutilised CENVAT credit - denial on the ground that the appellant has not submitted the Softex and the services are not exported by them - there is no question for the Adjudicating Authority to reject the refund claims without issuance of SCN....