2016 (12) TMI 143

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....lant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER The facts, in brief, in this case are that the appellants had filed a refund claim in respect of certain Business Auxiliary services under Notification No 17/2009 dated 07.07.2009 for the period from 13.12.2009 to 30.12.2010. A Show Cause Notice dated 25.04.2011 was issued to the appellants proposing to reject the said refund c....

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....r the appellant submitted that the order has been passed without giving an opportunity to present the case and is in gross violation of principles of natural justice and requested that the matter be remanded for de-novo adjudication. The counsel also submitted that they are receiving only terminal handling services which has also been reflected in the invoices. 3.  The learned AR submitted....