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2018 (6) TMI 15 - CESTAT BANGALOREDenial of refund claims - Principles of natural justice denied - non application of mind - Eligibility for exemption by way of refund in respect of services received for authorized operations denied - SEZ unit - N/N. 12/2013 dt. 01/07/2013 - appellant argues that the impugned order has been passed without taking into consideration the facts and the legal provisions applicable to the case of the appellant - Held that:- The learned Commissioner (Appeals) has passed the impugned order without application of mind and without properly ascertaining the facts of each case - the impugned order has been passed without affording an opportunity of hearing which is violation of principles of natural justice. If the Commissioner(Appeals) has afforded an opportunity of hearing to the appellant, the appellant would have been able to bring forth all the submissions relating to these cases. But that has not been done - It is surprising that the rectification application filed by the appellant before the Commissioner(Appeals) pointing out the clerical mistakes and the errors in the impugned order were also not considered in accordance with law and has been dismissed summaril In view of these infirmities while passing the impugned order. The appeals of the appellant need to be remanded back to the Commissioner(Appeals) with a direction to examine the refund claims of the appellant with reference to Notification No. 12/2013 dt. 01/07/2013 after following the principles of natural justice by affording an opportunity of hearing to the appellant - appeal allowed by way of remand.
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