https://www.taxtmi.com/caselaws?id=189072 An adverse refund claim under an exemption notification cannot be sustained without prior notice and a fair opportunity to cure defects, because natural justice requires the claimant to be heard before rejection. The document also notes that where a service tax code is a mandatory pre-condition and the code is to be allotted by the department, limitation for the refund claim should be examined with reference to the allotment date, not ignored merely because the claimant applied earlier. On that basis, the rejection was set aside and the refund application remanded for fresh adjudication, including documentary verification and the commencement of limitation. en-us Fri, 15 Jan 2016 00:00:00 +0530 Tue, 27 Dec 2016 15:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189072 An adverse refund claim under an exemption notification cannot be sustained without prior notice and a fair opportunity to cure defects, because natural justice requires the claimant to be heard before rejection. The document also notes that where a service tax code is a mandatory pre-condition and the code is to be allotted by the department, limitation for the refund claim should be examined with reference to the allotment date, not ignored merely because the claimant applied earlier. On that basis, the rejection was set aside and the refund application remanded for fresh adjudication, including documentary verification and the commencement of limitation. Case-Laws Service Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189072