2007 (4) TMI 194

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....appeal is directed against order-in-appeal dated 20-7-2006 vide which Ld. Commissioner (Appeals) had allowed the appeal filed by the respondent. 2.  The respondent is absent despite notice nor there is any request for adjournment. 3. Heard the Ld. SDR and perused the records. It is seen from the record that the issue in this case is of refund of Service Tax paid by the respondents in ex....

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.... more opportunity of hearing could not be given. They do not have a history of tax evasion. Records are clearly verifiable as per the bills raised and amount actually received by them. Based on this they have prepared a financial statement of service tax payable and service tax paid and difference has been computed to arrive at the refund amount." It can be seen from the above reproduced por....