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Refund of service tax denied due to lack of proper SCN. Tribunal rules in favor of appellant, citing violation of natural justice.
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....CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further proceedings. Refund application triggered SCN issuance without specifying provision. SC found SCN issuance mandatory per M/s Metal Foreign case. Absence of SCN or order appropriating payment bars rejection of refund claim. Impugned order set aside, appeal allowed.....