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TMI Blog2017 (9) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed by the appellant which were found in order, therefore, authorities below are duty bound to entertain the refund claim which they failed to do so - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.1807 of 2010 (SM) - A/70869/2017-SM[BR] - Dated:- 4-9-2017 - Shri Ashok Jindal, Member (Judicial) Shri Ajay Goel, Advocate for the Appellant Shri Mohd. Altaf, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order, wherein refund claim has been rejected by the authorities below. 2. The brief facts of the case are that the appellant being an exporter of software and having unutilised accumulated Cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub: Personal hearing fixed in refund cases in respect of O-I-A No.45-45-CE/Appeal/NOIDA/2010 dated 08.02.2010 passed by the Commissioner (Appeals) NOIDA in respect of M/s S. D. G. Software Pvt. Ltd. A-10, Sector-2, NOIDA. Please refer to above Order-in-Appeal. In this context it is hereby informed that afresh hearing is being provided to you at 15:00 hrs on 22.02.2010 . You are requested to appear before the Assistant Commissioner, Central Excise Division, Noida-I having his office at E-5 Sector-I Noida on stipulated date and time along with all original documents O-I-O 12.01.2010 relied in support of your defence failing which case will be decided on its merits and on the basis of records available on the file. Yours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. So, nothing further pending. This is for all the 4 Cases Refund application remanded back by Commissioner (Appeals). (CA, Ajay Goel) 5. As the deficiencies has been raised to the appellant has been replied by the appellant and found in order, therefore, there is no question for the Adjudicating Authority to reject the refund claims without issuance of show cause notice. Moreover, when the refund claims sought to be entertained and relevant papers has been filed by the appellant which were found in order, therefore, authorities below are duty bound to entertain the refund claim which they failed to do so. Therefore, I do not find any merit in the impugned order, the same is set aside. 6. In result, the appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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