TMI Blog2018 (12) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... any opportunity to be heard but also has gone tangentially decide the issue on a set of principles and provisions which are not at all applicable to the facts of the case. The Commissioner (A) is directed to dispose the appeals under relevant provisions of law with reference to N/N. 12/2013 dated 01.07.2013 - appeal allowed by way of remand. - ST/Early Hearing/21068/2018, ST/Early Hearing/2106 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from suppliers registered under Service Tax laws. Being an SEZ unit, the appellant was eligible for exemption by way of refund in respect of services received by them for authorized operations by virtue of Notification No. 12/2013 dated 01.07.2013. The appellant filed various refund applications under said Notification from time to time. After following due process of law, the Original Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmining the time limit under Section 11B has to be computed from last date of the quarter to each of the claim pertains and also to consider the nexus between the services rendered by the appellants and the services received by them. Aggrieved by the said order, the appellants filed present appeals. 3. The learned counsel for the appellants has submitted that the impugned order is liable to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of both sides and perusal of the material on record, We find that the learned Commissioner has not only violated the principles of natural justice in as much as he has not accorded any opportunity to be heard but also has gone tangentially decide the issue on a set of principles and provisions which are not at all applicable to the facts of the case. It is clear from the Order-in-Appeal that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest of natural justice. We also direct the Commissioner (A) to dispose the appeals under relevant provisions of law with reference to Notification No. 12/2013 dated 01.07.2013. It is also directed that the appeals shall be disposed of within three months of the receipt of this Order. 6. In view of the above, all the appeals are allowed by way of remand to the Commissioner (A) and all the Earl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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