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2014 (10) TMI 446 - HC - Central ExciseRefund of Terminal Excise duty Non speaking order - Petitioner, a 100% EOU receiving goods from units in DTA duty paid by DTA not claimed as CENVAT credit but the petitioner seeking refund of the TED paid by the DTA claim rejected by DGFT authorities by a letter citing Circular No.16(RE-2012/2009-14) dated 15.3.2013 issued by the Director of Foreign Trade clarifying that no refund of TED should be provided by RAs of DGFT / Office of Development Commissioners, because such supplies are ab initio exempted from payment of excise duty Held that:- Communication of the nature relied upon cannot be termed as an order dealing with and disposing of a refund application - Minimal request of the petitioner for a personal hearing and a speaking order dealing with all the contentions and objections could have been fulfilled had the respondents complied with the same - once the petitioner is given an opportunity of personal hearing and raising all contentions, then, a speaking order assigning reasons can be passed by the respondents dealing with them - It could not be that a cryptic communication satisfies the requirement of a proper and speaking order being passed - fresh order to be passed expeditiously as possible within a period of 8 weeks - Petition disposed of.
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