https://www.taxtmi.com/caselaws?id=361188 Refund claims relating to an SEZ unit had to be reconsidered on the correct factual matrix and the applicable notification. The appellate order was found to contain material factual inaccuracies, to rely on provisions and notifications not applicable to the claims, and to have been passed without an effective opportunity of hearing. The rectification plea highlighting clerical and factual errors was also not properly addressed, showing lack of application of mind and breach of natural justice. The impugned order was set aside and the refund appeals were remanded for fresh decision after hearing the assessee and examining the claims under the correct notification. en-us Mon, 12 Mar 2018 00:00:00 +0530 Thu, 31 May 2018 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361188 Refund claims relating to an SEZ unit had to be reconsidered on the correct factual matrix and the applicable notification. The appellate order was found to contain material factual inaccuracies, to rely on provisions and notifications not applicable to the claims, and to have been passed without an effective opportunity of hearing. The rectification plea highlighting clerical and factual errors was also not properly addressed, showing lack of application of mind and breach of natural justice. The impugned order was set aside and the refund appeals were remanded for fresh decision after hearing the assessee and examining the claims under the correct notification. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361188