https://www.taxtmi.com/caselaws?id=753435 CESTAT Bangalore allowed the appeal regarding refund of service tax paid during investigation. The appellant had paid service tax following audit objections and later applied for refund when no further proceedings were initiated. The Deputy Commissioner issued an SCN without specifying the applicable provision and rejected the refund claim. CESTAT held that without proper SCN or order appropriating the amount paid during investigation, the adjudicating authority had no basis to reject the refund claim. The order was set aside citing violation of natural justice principles and mandatory SCN requirements per Supreme Court precedent. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sun, 02 Jun 2024 00:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753435 CESTAT Bangalore allowed the appeal regarding refund of service tax paid during investigation. The appellant had paid service tax following audit objections and later applied for refund when no further proceedings were initiated. The Deputy Commissioner issued an SCN without specifying the applicable provision and rejected the refund claim. CESTAT held that without proper SCN or order appropriating the amount paid during investigation, the adjudicating authority had no basis to reject the refund claim. The order was set aside citing violation of natural justice principles and mandatory SCN requirements per Supreme Court precedent. Case-Laws Service Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753435