The Tribunal held that the resubmission could not be treated separately and that the Revenue should have issued a show-cause notice before rejecting the claim.
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT)set aside an order rejecting a refund claim filed within time without issuing a show-cause notice (SCN), holding that the failure to provide an SCN violated natural justice and rendered the order legally unsustainable. Rasi Seeds Private Limited,appellant-assessee,had filed a refund claim of ₹25,44,841 for service…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹2299 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
