Rejection of Service Tax Refund Claim without issuing SCN: CESTAT directs Re-adjudication [Read Order]

 The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for rejecting the service tax refund claim without issuing the show cause notice (SCN).  Haldor Topsoe India Private Limited, the appellant assessee provided taxable services, namely, ‘management of business consultant services’ by exporting them out of India to overseas clients…