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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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