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2015 (10) TMI 785 - HC - Service Tax


Issues:
Challenging rejection of refund applications without prior hearing under Article 226 of the Constitution of India.

Analysis:
The petitioners challenged two orders dated 31st July, 2015, rejecting their refund applications without affording them an opportunity for an oral hearing. The petitioners claimed that the services provided by them qualified as export of service under specific rules. They had requested a personal hearing before any adverse order was passed, but the impugned orders were issued without granting them that opportunity. The respondents did not dispute the lack of prior hearing. Consequently, the High Court allowed the Writ Petition, setting aside the impugned orders and directing that the refund applications be heard afresh by the Competent Authority.

Before issuing a fresh order, the Competent Authority was instructed to provide the petitioners with a personal hearing, allowing them to make submissions and present relevant material within the legal framework. The Competent Authority was required to consider the oral submissions and documents before passing a speaking order with reasons. Importantly, the High Court clarified that it had not expressed any opinion on the merits of the refund applications, keeping all contentions raised by both parties open for consideration during the fresh hearing process. The earlier conclusions in the impugned orders were nullified, and the Competent Authority was directed to make decisions without being influenced by those conclusions. The ruling was made absolute with the specified directions, and each party was left to bear their own costs.

 

 

 

 

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