2015 (8) TMI 206

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.... R. Subramanya, Advocate For the Respondent : Shri K. Sivakumar, Authorised Representative ORDER Per : Mr. P.M. Saleem; These three appeals are filed by the appellants, in respect of three Orders-in-Original on the same issue, disposed of by the Commissioner (Appeals) by a common order against the appeals filed by the Revenue before him. 2. The brief facts of the case are that the a....

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....(Foreign). On a query from the Bench, learned Counsel and the learned Authorised Representative (ADC) confirmed that Revenue has not filed any appeal against the impugned order of Commissioner (Appeals). Therefore, the said portion of Order-in-Appeal has reached finality to that extent. However, appeals were filed by the appellants against the OIA with regard to rejecting service tax refund fallin....

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....r the appellants submits that they have submitted invoices before the original adjudicating authority. He also points out that no personal hearing was granted to them by the Commissioner (Appeals), which is evident from Para 4 of the OIA. In view of the above, the Counsel pleads for remanding the matter back to the Commissioner (Appeals). 4. Learned Authorised Representative (ADC) for the Reven....