2018 (9) TMI 1383

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....AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 27.02.2018 passed by the Commissioner (Appeals), CGST and Central Excise, Audit-Thane. Rejection of refund claim of service tax paid on residential complex service, is the subject matter of the present dispute. 2. The appellant contended that the advance payment received from M/s Sharp G....

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....ny opportunity before adjudication of the matter to find out the contains of the said report. He further submits that the learned Commissioner (Appeals) also rejected the appeal of the appellant in a mechanical way, without considering even after the submissions made before him that the original authority had not provided copy of the report and thus, violated the principles of natural justice. ....

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....principles of natural justice. I also find that the learned Commissioner (Appeals) has not acceded to the specific request made by the appellant for verification of the statement submitted to the divisional authorities. Therefore, in my considered view, ends of justice will be met, if the matter is remanded to the original authority for readjudication of refund issue. 6. Accordingly, after sett....