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2021 (4) TMI 1286 - Commissioner - GSTEOU - refund of Input Tax Credit - inward supply utilized for Export of Services without payment of Tax - Section 54 of CGST Act, 2017 - HELD THAT:- In the instant case though the message was conveyed to the appellant through GST portal regarding issuance of SCN (RFD-08) and rejection of his refund claim, but the appellant could not view/download the copy of show cause notice (RFD-08) as well as Order-in-Original (RFD-06) through GST portal hence, he could not reply to show cause notice as well as could not attend the personal hearing on the scheduled date and time. There is no doubt that the appellant had not got the opportunity to be heard as well as to defend his case. Therefore in the instant case, it is found that principle of natural justice has not been followed properly. Further, ongoing through the column No. 3 of Order-in-Original dated 10-12-2020 (RFD-06) it is found that the whole amount of refund claim mentioned as inadmissible but in the order portion neither the rejection amount has been mentioned nor any provisions/acts/rules has been mentioned by which refund has been rejected. Order-in-Original is non-speaking, non-reasoned order and proper opportunity to be heard has also not been given as per Rule 92(3) of CGST Rules, 2017 to the appellant. Therefore, it is not possible at the appellate level to decide the case on merits - matter remanded back to the adjudicating authority to provide the proper opportunity of being heard to the appellant and decide the case afresh with proper reason and details speaking order by following the principle of natural justice. Appeal allowed by way of remand.
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