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2019 (11) TMI 658 - HC - Central ExciseRejection of part refund claim - refund claim in respect of two different periods - While in one case, the second respondent has chosen to partly accept and partly reject the claim, in the other case, he totally rejected the claim - opportunity of personal hearing - principles of Natural Justice - HELD THAT:- It is an admitted fact that in both the cases, the second respondent, before passing the impugned orders, not heard the petitioner. As rightly pointed out by the learned counsel for the petitioner, if the authority chooses to reject the refund claim either in part or whole, he should put the petitioner on notice and seek for explanation and decide the matter thereafter on providing an opportunity of personal hearing as well. The scope of affording an opportunity of personal hearing was considered in similar refund claim matter in the case of M/S. SRI GAYATHRI CASHEWS VERSUS THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, [2019 (1) TMI 610 - MADRAS HIGH COURT] and directed the respondent therein to afford an opportunity of personal hearing to the petitioner therein. The parties are directed to treat the impugned orders as show cause notices issued on the petitioner - the second respondent shall pass fresh orders on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner - petition allowed by way of remand.
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