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2020 (2) TMI 239 - HC - CustomsService of SCN - Refund of SAD - Section 3(5) of the Customs Tariff Act, 1975 in terms of N/N. 102/2007-Cus dated 14.09.2007 - purported failure on the part of the petitioner to correct the deficiencies pointed out in the respective memos issued to the petitioner on 10.07.2012 in terms of Public Notice No.39/2011 dated 14.06.2011 - principles of HELD THAT:- Since the refund claims were to be rejected, the respondent ought to have issued proper notices to the petitioner and called upon the petitioner to show cause as to why the refund claims of the petitioner should be rejected, even if the deficiencies pointed out in the respective memos were not rectified by the petitioner. In VASTA BIO-TECH PVT. LTD. VERSUS ASSISTANT COMMR. OF CUS., CHENNAI [2018 (1) TMI 1437 - MADRAS HIGH COURT], this Court under a similar circumstances had set aside the order stating that the order was passed in violation of principle of natural justice - in this case also there is violation of principle of natural justice though the petitioner failed to remove the deficiencies pointed out in the respective memos. The impugned orders dated 14.08.2012 may be treated as show cause notices - petition disposed off.
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