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TMI Blog2017 (9) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... se - also, an opportunity of personal hearing was not given - it is fit to remand the matter, so as to give opportunity to the appellant to establish his case - appeal allowed by way of remand. - C/EH/40246/2017 & C/42612/2014 - FINAL ORDER No. 41238/2017 - Dated:- 18-7-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri Janaki Raman, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 2,25,880/- rejecting an amount of ₹ 5,18,590/-. In appeal, the rejection of the said amount was upheld. Hence this appeal. 3. Ld. Counsel submitted that appellant would be able to establish his case with regard to eligibility of refund, if the matter is remanded since the appellant would be able to produce necessary documents. As the appellant was not issued a SCN or deficiency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides it is evident that appellant has not been given a chance to defend his case. It is also to be noted that appellant has not been issued with deficiency memo or SCN as to what are the grounds on which refund is rejected. So also, an opportunity of personal hearing was not given. The Ld. Counsel has submitted that appellant would be able to furnish documents to establish eligibility of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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