2014 (8) TMI 150

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....itioner Mr. Pradip S. Jetly i/b. Ms. Suchitra Kamble, for Respondent ORDER 1. Heard both sides. The grievance in this writ petition is that on 19.3.2012 an application was received which application is dated 17.3.2012. That is from the petitioner - assessee seeking refund of service tax (including cess) allegedly wrongly paid. Upon this application copy of which is at "Annexure B", the pe....

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....ovisions of Chapters of Cex Act,1944 applies to whole of India except the State of Jammu and Kashmir. In the instant case M/s.Haren Ventures Pte.Ltd. Is located outside India, and hence it follows that none of the sections of the said Act including sec.11 B are applicable to you. In view of above claim is returned herewith in original." The contention inter alia before us is that this commun....

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....tances the Competent Authority was obliged to hear the petitioner and consider its claim on its own merits and in accordance with law. Thereafter it was expected that the Competent Authority should pass a reasoned order and duly communicate it to the petitioner. 4. It is such an exercise that is contemplated in the given facts and circumstances. Since we have found that the same has not been un....