Refund Claim cannot be rejected without issuing show cause notice

Ozone Plant Design Service  Private Limited Vs Commissioner of Service Tax (CESTAT Delhi) In the present case, upon filing of the refund claims, only a deficiency memo was issued to the appellant requiring the appellant to appear on a particular date and produce the required documents indicated in the memo to substantiate the claim. What […]
http://dlvr.it/SJ3Mfm