9911796707
TMI Blog2014 (8) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... ther competent authority was obliged to hear petitioner and consider its claim on its own merits and in accordance with law - Held that:- exercise contemplated by law is quasi judicial in nature, we are of the opinion that such communication cannot be sustained. In the given facts and circumstances the Competent Authority was obliged to hear the petitioner and consider its claim on its own merits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich application is dated 17.3.2012. That is from the petitioner - assessee seeking refund of service tax (including cess) allegedly wrongly paid. Upon this application copy of which is at Annexure B , the petitioner expected the Competent Authority to deal with it in accordance with law and communicate a reasoned order passed by it thereon. 2. Instead of it, there is a communication at Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luding sec.11 B are applicable to you. In view of above claim is returned herewith in original. The contention inter alia before us is that this communication cannot be said to be an order on the application of refund of service tax that is to the tune of ₹ 52,54,43,248/-. 2. Mr. Jetly, learned Counsel appearing for respondent invited our attention to the affidavit in reply and sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te it to the petitioner. 4. It is such an exercise that is contemplated in the given facts and circumstances. Since we have found that the same has not been undertaken, the communication at Annexure C cannot be sustained. It is accordingly quashed and set aside. 5. The petitioner shall appear before the Competent Authority now and it is agreed that the petitioner will so appear on 4th Apri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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