2011 (2) TMI 743

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....han for the Appellant. Fateh Singh for the Respondent. ORDER Ashok Jindal, Judicial Member. -  These appeals are filed by the appellants for denial of refund claim filed by them for excess Service Tax paid on GTA services. The appellants have filed Misc. applications also for bringing relevant documents on record. 2. Heard both sides. 3. We find that the Misc. applications a....

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....as not been passed on to the Goods Transport Operators and the appellant has failed to submit necessary declarations in respect of transporters. Therefore, refund claims were rejected. Aggrieved from the said order, the appellants are before us. 5. The ld. Advocate for the appellant submits that during the course of adjudication proceedings, the appellants provided the sample copy of one of the....

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....ven the opportunity to file the remaining declarations for verification and we also find that lower appellate authority has also not granted the reasonable opportunity to the appellants to present their case. Hence, we find that impugned orders are in violation of the principles of natural justice. We further find that the appellant have brought on record all the declarations before us, the same h....