2007 (11) TMI 235

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....y, Member (T)]. -1. Heard both sides. 2. The show cause notice in this case was issued by the Department proposing to deny the refund claim by the Respondents. The respondents paid tax towards consulting engineers service and subsequently they sought refund of the same. 3. We are of the view that it is necessary for the Lower Appellate Authority specifically to examine as to whether the appe....