Service Tax refund cannot be rejected without putting the appellant on notice

Gartner India Research And Advisory Services P. Ltd. Vs Commissioner of Central Goods And Service Tax (CESTAT Mumbai)

Whether refund can be rejected without putting the appellant on notice for the ground on which refund was rejected. Insofar as the rejection of refund of Rs.13,77,971/- is concerned, the appellant were not issued with a show cause notice for the ground on which the same was rejected. The appellant did not get opportunity to present their case. Therefore, I hold that, that part of the order is not sustainable

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