2007 (4) TMI 194 - AT - Service Tax

Refund non-speaking order - Commissioner (Appeals) has sanctioned the refund without any reasoning & without verifying data, hence to my mind the order seems to be a non-speaking order and requires to be set aside - impugned order is set aside and the matter is remanded back to the Ld. Commissioner (Appeals) to re-consider the issue afresh and pass a speaking order

Summary

Issues:
Refund of excess Service Tax paid by the respondent.

Analysis:
The appeal was against the order-in-appeal where the Ld. Commissioner (Appeals) had allowed the appeal filed by the respondent. The issue revolved around the refund of Service Tax paid in excess by the respondent. The Ld. Commissioner (Appeals) had granted the refund based on the respondent's claim that they had paid more tax than required. The appellant had submitted a refund claim within the prescribed time limit and had a valid reason for not attending the hearing. The Ld. Commissioner (Appeals) had not provided clear reasoning or details on the verification process undertaken, leading to the conclusion that the order was non-speaking. Therefore, the appellate tribunal set aside the impugned order and remanded the matter back to the Ld. Commissioner (Appeals) for a fresh consideration. The Ld. Commissioner (Appeals) was directed to conduct a thorough review, provide a speaking order, and allow a personal hearing to the respondent before making any decision. The appeal was allowed by way of remand, emphasizing the importance of a reasoned decision-making process in such cases.