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2023 (3) TMI 447 - HC - Service TaxRefund of sum deposited as pre-deposit during investigation - petitioner’s grievance as against this communication is premised in the contention that the petitioner’s request for refund of a sum deposited as pre-deposit during investigation, is decided without due opportunity - violation of principles of natural justice - HELD THAT:- It is obvious on perusal of the impugned communication, the petitioner’s claim is not considered in the light of whether the petitioner, if entitled to credit of pre-deposit under the SVLDR Scheme and has deposited a similar amount to avail the benefit of the Scheme because there was no communication, would be entitled for refund. This Court is of the considered view that this question should have been considered with due opportunity to the petitioner which admittedly is not accorded. Therefore, this Court must intervene quashing the impugned order and restoring the petitioner’s application for re-consideration by the first respondent within a time frame. The petition is allowed in part, and the impugned communication dated 01.06.2021 [Annexure-S] is quashed restoring the petitioner’s request for refund to be reconsidered by the first respondent, who shall within eight [8] weeks from the petitioner’s first date of appearance after this order decide on such request.
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