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TMI Blog2016 (9) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... ever to prove that the service tax claimed as refund has been paid by the said claimant. It is also observed that the original adjudicating authority or the first appellate authority had no opportunity to examine the case law, now submitted by the appellant with regard to limitation as well as merits. Hence, we find that this matter has to be remanded back to the adjudicating authority for fresh decision after giving reasonable opportunity of hearing to the appellants. - Appeal allowed by way of remand - Appeal No. ST/10419/2015 - ORDER No. A/10792 / 2016 - Dated:- 31-8-2016 - Mr. P.M. Saleem, Hon'ble Member (Technical) For the Appellant : Shri Jigar Shah, Advocate For the Respondent : Shri S.K. Shukla, Authorised Represen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the claim appeared to be for the period prior to date of amalgamation, that they failed to submit documentary evidences to the effect that the subject claim is not hit by limitation of time bar and, that they filed to submit the documentary evidences to prove that the claim is not hit by principles of unjust-enrichment; the department issued a show cause notice dated 23.8.2013 to the appellant. The said show cause notice was decided by the impugned order wherein the whole refund claim was rejected on the ground that the said refund claim is hit by the limitation of time bar. On appeal, the Commissioner (Appeals) upheld the Order-in-Original by the impugned Order-in-Appeal dated 02.01.2015. The appellants are before us aggrieved by the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim only on limitation without going into merits of the case. Further, it is alleged that the said claimant had not submitted any evidence whatsoever to prove that the service tax claimed as refund has been paid by the said claimant. It is also observed that the original adjudicating authority or the first appellate authority had no opportunity to examine the case law, now submitted by the appellant with regard to limitation as well as merits. Hence, we find that this matter has to be remanded back to the adjudicating authority for fresh decision after giving reasonable opportunity of hearing to the appellants. All issues are kept open. 5. Appeal is allowed by way of remand. ( Order pronounced in the open Court on 31.08.2016 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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