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    <description>The Tribunal allowed the appeal by remanding the case for a fresh decision, emphasizing the appellant&#039;s right to a fair hearing. The lower authorities&#039; rejection of the refund claim for service tax under CCC service by the SEZ developer was overturned due to lack of compliance with natural justice principles. The matter was remanded for a new decision, stressing the significance of providing the appellant with a fair opportunity to present their case.</description>
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      <description>The Tribunal allowed the appeal by remanding the case for a fresh decision, emphasizing the appellant&#039;s right to a fair hearing. The lower authorities&#039; rejection of the refund claim for service tax under CCC service by the SEZ developer was overturned due to lack of compliance with natural justice principles. The matter was remanded for a new decision, stressing the significance of providing the appellant with a fair opportunity to present their case.</description>
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