https://www.taxtmi.com/caselaws?id=423297 The appellate tribunal allowed the appeal, setting aside the impugned order rejecting the refund application of the appellant. The tribunal found errors in the decisions of the original and first appellate authorities, noting that the appellant had provided adequate evidence to support his claim for a refund. The tribunal emphasized that the appellant's claim should be considered on its merits, taking into account the exemption under notification no. 25/2012-ST and the evidence presented. The absence of a show cause notice was highlighted as a procedural flaw, leading to the appeal being allowed without the need for remand. en-us Thu, 24 Feb 2022 00:00:00 +0530 Fri, 03 Jun 2022 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423297 The appellate tribunal allowed the appeal, setting aside the impugned order rejecting the refund application of the appellant. The tribunal found errors in the decisions of the original and first appellate authorities, noting that the appellant had provided adequate evidence to support his claim for a refund. The tribunal emphasized that the appellant's claim should be considered on its merits, taking into account the exemption under notification no. 25/2012-ST and the evidence presented. The absence of a show cause notice was highlighted as a procedural flaw, leading to the appeal being allowed without the need for remand. Case-Laws Service Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423297