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2022 (1) TMI 1342 - HC - Central ExciseRestoration of CENVAT Credit/Input tax credit - lack of opportunity given by the Tribunal when the Tribunal had taken up an issue of law suo moto, which was also not the case of the Respondents before the Tribunal and the Appellant had no opportunity to deal with the same. Whether the Tribunal could have given an opportunity to the parties before coming to the conclusion that in the event refund of service tax was not due, the Appellant was entitled to restoration of Cenvat Credit/ Input Tax Credit for transition under section 140 of the Central Goods & Services Tax Act, 2017 and when this case was not put before the Tribunal by either of the parties whether remand to the Tribunal on this count is necessary? HELD THAT:- From the facts and the arguments before the Tribunal and the reasoning given by the Tribunal, it is clear that the ground on which the Tribunal has remanded the proceeding was neither the case of the Appellant nor of the Respondent nor any opportunity was given to the parties to meet this case. This assertion of the learned counsel for the Appellant is not denied by the learned counsel for the Respondent. There is a consensus that a new ground is made out by the Tribunal while passing the impugned order. The grievance of the Appellant, that when on the completely new ground order was to be passed then the Appellant should have been given an opportunity of being heard, is not merit-less. In view of the admitted position that the ground on which the Tribunal has passed the impugned order was not the case of the Appellant or the Respondent and both were not given an opportunity of hearing, there are no option but to set aside the impugned order and restore the matters to the file of the Tribunal to decide it as per law. The issue is answered in favour of the Appellant - appeal allowed.
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