9911796707
TMI Blog2025 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The non-issuance of SCN is a serious issue; the same is required to be issued when the Revenue does not propose to entertain the refund claim of the claimant. It s a different matter altogether if the application for refund is accepted and refund is granted, in which event, no such SCN is required. This is more relevant as it assumes importance for a bona fide claimant to know the stand of the revenue as to the grounds for not entertaining its application. Hence, SCN is the foundation without which no proceedings shall commence. Calling for a personal hearing, as indicated by the Adjudicating Authority would not take the place of SCN nor would it cure the blunder of non-issuance of the same and nor would it undo the blunder since pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax paid from 01.07.2012 to 30.09.2012 in this office on 30-05-2013. On scrutinizing the refund claim, it was found they have not submitted copies of challans for payment of service tax and work sheet for payment of service tax. Hence a Query Memo has been issued to call for the same and the refund claim was returned on that day. The present refund claim was resubmitted by the appellant on 03-09-2013 for the same amount i.e. Rs.25,44,841/- but including all the branches all over India, claiming service tax paid for the following services namely ; 1. Goods Transport Agency (GTA) 2. Man Power Supply Service 3. Import of Services 2. From the above, it is very much clear that the original application for refund dated 30.05.2013 was very m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is any violation as regards any other condition of the statute, insofar as refund claim is concerned. Without prejudice to the above, ld. Advocate would seriously contend that when the application for refund was filed, the revenue ought to have issued SCN, which is the condition precedent, in conformity with the principles of natural justice. It is the right of every claimant to know the mind of the Revenue, when an application for refund is filed, the intention of the department would be shown in the show cause notice if the revenue Authority does not accept the refund claim made in the application. 4. We find that the non-issuance of SCN is a serious issue; the same is required to be issued when the Revenue does not propose to entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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