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Service Tax - Highlights / Catch Notes

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Rejection of Refund claim without issuing show cause notice - ...


Refund Claim Rejection Without Show Cause Notice Violates Right to Fair Defense Opportunity During Hearing.

October 31, 2018

Case Laws     Service Tax     AT

Rejection of Refund claim without issuing show cause notice - Mere presence of the appellant before the Adjudicating Authority during the course of hearing does not authorise the department to encroach upon the right of the appellant to have a fair the opportunity of placing his defence before the adjudicating authority.

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