2022 (12) TMI 1192

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....uthorities below are justified in rejecting the refund claim filed by the appellant under Rule(5) of Cenvat Credit Rule, 2004 read with Notification No. 27/2012 - CE(NT) dated 18/06/2012 on the ground of nondisclosure of availment of Cenvat Credit in ST-3 Returns? 3. The facts in brief leading to the filing of instant appeal are stated as follows. The appellant are holding Service Tax registration under the category "Market Research Agency Services". On 30/03/2017 they filed a refund claim amounting to Rs.13,31,503/- under Rule(5)ibid r/w Notification No. 27/2012 which was accumulated during the period from April, 2016 to June, 2016. Subsequent to filing of refund claims, the appellants realized their mistake in ST-3 return filed for the....

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....r the appellant placed reliance on the following decisions of this Tribunal in the matters of :- (i) Origin Learning Solutions Pvt. Ltd v/s Commissioner; 2021-TIOL-417-Cestat-Mad. (ii) Target Co-orporation Pvt. Ltd v/s Commissioner; 2019-TIOL-3635-Cestat-Bang. (iii) Citizen Co-operative Bank Ltd. v/s Commissioner; 2017 (50) STR 110 (Tri-All.) (iv) VOSS Exotech Automotives Pvt. Ltd. v/s Commissioner; 2018 (363) ELT 1141-(Tri-Bom.) (v) Mccormick Support Services Pvt. Ltd v/s CCE & ST 2018 (364) ELT 985 (Tri-Chan.) Per contra Learned Authorised Representative appearing on behalf of Revenue re-iterated the findings recorded in the impugned order and placed reliance on the decision of this Tribunal....

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....ommissioner agreed with the submission of the appellant about violation of principle of natural justice but according to him since he has heard the appellant therefore natural justice has been restored, which in my view is not correct understanding of the law on aforesaid principle. The case laws as cited by learned Authorised Representative in the matter of M/s. Everyday Health (supra) is somehow similar with the facts of the present case in which this Tribunal after setting aside the impugned order therein remanded the matter back to the Original Authority for deciding the issue afresh in line with the observations made in the said order. The relevant paragraphs of the aforesaid order are reproduced hereunder :- "xxx xxx xxx ....