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2018 (7) TMI 111 - HC - CustomsService of notice - Petitioner's case is that the impugned Order-in-Original was not communicated to the correct address - Refund of SAD - Held that:- Though the statute does not mandate an opportunity of personal hearing, as the impugned order rejecting the petitioner’s claim results in civil consequences, principles of natural justice have to be read into the provisions and the petitioner should have been afforded an opportunity, as the impugned order is an order of adjudication - on the said ground, the impugned order calls for interference. Apart from that, it has to be seen as to whether mere non-compliance of a condition affixing rubber-stamp seal on the invoice would defeat the very refund claim. This Court is of the considered view that the application filed by the petitioner for refund should be reconsidered on merits and in accordance with law - the matter is remanded to the first respondent for fresh consideration, who shall afford an opportunity of personal hearing to the authorised representative of the petitioner - appeal allowed by way of remand.
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