https://www.taxtmi.com/caselaws?id=367854 Refund claims could not be rejected without a prior show cause notice setting out the proposed grounds of disallowance, because the claimant was entitled to meet those grounds before any adverse decision. A personal hearing did not cure the absence of notice. The denial of refund in these circumstances breached natural justice and was unsustainable, so the rejection was set aside in favour of the assessee. en-us Tue, 31 Jul 2018 00:00:00 +0530 Thu, 27 Sep 2018 06:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367854 Refund claims could not be rejected without a prior show cause notice setting out the proposed grounds of disallowance, because the claimant was entitled to meet those grounds before any adverse decision. A personal hearing did not cure the absence of notice. The denial of refund in these circumstances breached natural justice and was unsustainable, so the rejection was set aside in favour of the assessee. Case-Laws Service Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367854