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TMI Blog2018 (9) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... r been supplied to the appellant before adjudication of the matter. Thus, the original order has been passed by the Asst. Commissioner (Refund) in gross violation of principles of natural justice. The learned Commissioner (Appeals) has not acceded to the specific request made by the appellant for verification of the statement submitted to the divisional authorities - ends of justice will be met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to cancellation of the contract. Thus, the appellant contended that the service tax amount paid on such advance receipt by the appellant should entitled for the refund benefit. However, the original authority concluded that as per verification report submitted by the Divisional Office, refund cannot be granted by the department. On appeal, learned Commissioner (Appeals) has upheld rejection of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g recorded in the impugned order. 4. Heard both sides and perused the records. 5. I find that consequent upon filing of the refund application, the department issued show-cause notice for necessary clarification on certain issues. The clarifications sought for were also furnished by the appellant. However, while adjudicating the matter, the Asst. Commissioner (Refund) has denied the refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with a direction to supply a copy of the report / statement of the divisional authorities to the appellant and thereafter, to decide the issue based on the documents to be submitted by the appellant in support of its claim that refund benefit should be available to them. Needless to say, that opportunity of personal hearing should be granted to the appellant before deciding the issue afresh. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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