2013 (2) TMI 78

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..... rity has not issued any show cause notice indicating the reasons on which the refund claims are sought to be rejected & directly had called the appellant for personal hearing. FAA was correct in setting aside the impugned orders of rejection and remanding the matter back to the adjudicating authority for deciding the issue on merits after following the principles of natural justice - in favour of .....

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..... hartered accountant that they answered the question in negative as to drawback claim of any of the service tax availed by them. It is his submission that no other decisions took place, but refund claim was rejected mainly on the ground that the appellant had not given satisfactory reply as regards the utilisation of the input services for the purpose of the export and also on the other ground that .....

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..... ejection of the claims which he could meet with or defend at the time of personal hearing. I find that in the cases before me, the adjudicating authority has not issued any show cause notice indicating the reasons on which the refund claims are sought to be rejected. I find that the order passed by the first appellate authority in setting aside the impugned orders which rejected the refund claims .....

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