https://www.taxtmi.com/caselaws?id=217825 The Tribunal condoned the delay in filing the appeal due to administrative reasons and allowed the COD applications. The rejection of the refund claim without a show cause notice was deemed improper, and the case was remanded for issuance of the notice. The Tribunal emphasized the importance of considering both procedural requirements and case merits, setting aside the Commissioner (Appeals) order and sending the case back for proper adherence to principles of natural justice. en-us Thu, 29 Mar 2012 00:00:00 +0530 Thu, 18 Oct 2012 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217825 The Tribunal condoned the delay in filing the appeal due to administrative reasons and allowed the COD applications. The rejection of the refund claim without a show cause notice was deemed improper, and the case was remanded for issuance of the notice. The Tribunal emphasized the importance of considering both procedural requirements and case merits, setting aside the Commissioner (Appeals) order and sending the case back for proper adherence to principles of natural justice. Case-Laws Service Tax Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217825