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2018 (1) TMI 1437 - HC - CustomsPrinciples of natural justice - refund claim - case of petitioner is that the petitioner had no opportunity to explain to the Authority, that their action was not justified - Held that:- Since the partial rejection of the petitioner’s claim for refund results in civil consequence, the principles of natural justice demands that the petitioner be afforded an opportunity. The explanation sought to be given by the respondent, in Para No. 10 of the counter affidavit cannot be countenanced, as the statute does not put a bar for an opportunity being granted, and if statute is silent, then, principles of natural justice has to be read into the statute, so that the assessee has reasonable opportunity to put forth this case. Petition disposed off.
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