2020 (5) TMI 2

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..... hearing and, therefore, they could not furnish necessary documents to establish their contentions. The appellant has to be given a further chance to establish their claim for refund. The appeals are remanded to the adjudicating authority who shall reconsider the issues arising in these appeals afresh - Appeal allowed by way of remand. - Service Tax Appeal Nos.41121 to 41124 of 2019 And Servi .....

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..... eared and argued the matter. He submitted that the appellants were under the impression that they would be able to substantiate their claim even without a personal hearing. However, the refund claims were rejected for the reason that there is mismatch between the invoices, the service tax amount is not mentioned in the invoices etc. The appellant would be able to establish all these details if a f .....

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..... sion, , I am of the view that the appellant has to be given a further chance to establish their claim for refund. The appeals are remanded to the adjudicating authority who shall reconsider the issues arising in these appeals afresh. The impugned order is modified to the extent of only setting aside the rejection of refund which are contested in these appeals and remanded for fresh consideration. .....

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