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2021 (4) TMI 323 - Commissioner - GSTRefund of accumulated ITC - zero-rated supply of goods or services or both without payment of tax - Section 54 of the CGST Act, 2017 - HELD THAT:- As per Rule 90(3) of CGST Rules, 2017 it has been provided that where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the appellant, requiring him to file afresh refund application after rectification of such deficiencies - While in the instant case, it is found that the proper officer had directed to the appellant in reference to the deficiencies memo, for submission of certain documents and thereafter passed the impugned order in reference to the refund application filed by the appellant earlier - Procedure for manual processing of refund application has been given in Circular No. 17/17/2017-GST, dated 15-11-2017 in the said circular it is clearly stated that after issuance of deficiency memo, the fresh refund application shall be filed by the applicant/ claimant. There are force in the appellant's plea that the said impugned order was passed without issuing the notice and without being heard to him - it would be appropriate to remand back the matter to the Adjudicating Authority for providing the proper opportunity of being heard to the appellant and pass the reason/ speaking order - appeal allowed by way of remand.
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