Refund Claim Rejection Overturned: No Show Cause Notice Issued u/s 73, Taxability Not Properly Determined.

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....Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not issued - the impugned order rejecting the refund claim on ground of taxability is not sustainable as taxability has not been asserted by appropriate process and is set aside - AT....