2016 (1) TMI 1192

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.... claim for refund, as per the notification, could be filed only after obtaining a service tax code. Accordingly, in conformity with paragraph 2(c) of the notification the appellant sought for issue of service tax code.  2. It is claimed by the appellant that, owing to lack of adequate knowledge as well as owing to inexperience in service tax matters, the refund itself was also sought on the very same application submitted for allotment of service tax code.  The appellant claims that despite reminders there had been no response to either of these requests. In due course, the refund claims were rejected on the  ground that it had not been filed within the period stipulated in the said notification and that the 'customs house a....

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....nders by the appellant that the proper officer was compelled to dispose off the refund claim; and, that too, by rejection.  It is a well-settled principle of natural justice that proceedings to the detriment of an assessee is to be undertaken without issue of a notice justifying the proposed detriment and occasioning an opportunity to respond. It is also seen from the records that the appellant was not afforded the opportunity to rectify deficiencies, if any, in the application as well as to make available any information/documentation that were considered necessary by the refund sanctioning authority to aid in finalisation of claim.  The violation of principles of natural justice vitiates the proceedings. 6. The appellant has fu....