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2020 (10) TMI 848 - Commissioner - GSTPrinciples of Natural Justice - Refund of accumulated ITC - export of goods/services without payment of tax - rejection on the ground that the appellant has submitted their refund claim on portal but no relevant documents has been provided physically thus refund claim found inadmissible in terms of Para 7 of Circular No.79/53/2018-GST dated 31.12.2018 issued by the CBIC - case of appellant is that neither Deficiency memo was served, nor opportunity of hearing was provided to appellant - HELD THAT:- The appellant has mainly contested in their appeal memo that adjudicating authority had not issued any deficiency memo in Form RFD-03 and show cause notice in the Form of RFD-08. Also, no opportunity of being heard has been given - As per sub rule (3) of Rule 90 of the CGST Rules, 2017- Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. The adjudicating authority while rejecting the refund claims of the appellant neither given any show cause notice in the FORM RFD-08 nor issued any deficiency memo in the FORM RFD-03 to the appellant and also not granted any opportunity of personal hearing. I also find that non-passing of speaking order indeed amount to denial of natural justice. Show Cause Notice should have been issued and at least speaking order should have been passed by giving proper opportunity of personal hearing to the appellant and detailing factors leading to rejection of refund claim. Such order is not sustainable in the eyes of law and accordingly set aside. The appellant is directed to submit all relevant documents to the adjudicating authority and the claims will be processed as per the provisions and procedure as per prescribed under CSGT Act, 2017 and CCST Rules - Matter on remand.
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