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2023 (12) TMI 663 - BOMBAY HIGH COURTRefund of tax paid on export of services - rejection of application for refund on the ground that there is no nexus between input and output supply - adequate opportunity to file the documents not provided to petitioner - violation of principles of natural justice - HELD THAT:- There appears to be an apparent violation of the principle of natural justice, inasmuch as the Order in Original was passed dated 30th December 2021 was passed without giving the petitioner adequate opportunity to file the documents which the petitioner had uploaded on 17th January 2022 by which time the Order in Original was already passed. The Order in Original dated 30th December 2021 does not contain any reason for rejection of the refund application. The Order in Appeal relies on Rule 89 of the CGST Rules which is not part of the show cause notice nor the same was put forth to the petitioner. Furthermore, the Appellate Authority had not called for the details on the basis of which he has rejected the appeal. In the interest of justice, the Order in Original dated 30th December 2021 and Order in Appeal dated 4th May, 2022 is required to be set aside on the ground of the same being passed without considering such material - refund application is restored to the file of respondent no. 3 for fresh adjudication.
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