https://www.taxtmi.com/caselaws?id=207835 Refund of excess Service Tax paid on GTA services was rejected for alleged non-production of transporter declarations and on the ground that incidence of tax had been passed on. The record showed that only a sample declaration had been considered and the assessee was not given an effective opportunity to place all relevant declarations and supporting material on record. Since those documents were material to verification of the refund claim, the failure to consider them and to afford a reasonable hearing violated natural justice. The rejection orders were therefore set aside and the matter remanded for fresh adjudication after examination of the declarations. en-us Thu, 24 Feb 2011 00:00:00 +0530 Wed, 09 Jul 2014 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207835 Refund of excess Service Tax paid on GTA services was rejected for alleged non-production of transporter declarations and on the ground that incidence of tax had been passed on. The record showed that only a sample declaration had been considered and the assessee was not given an effective opportunity to place all relevant declarations and supporting material on record. Since those documents were material to verification of the refund claim, the failure to consider them and to afford a reasonable hearing violated natural justice. The rejection orders were therefore set aside and the matter remanded for fresh adjudication after examination of the declarations. Case-Laws Service Tax Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207835