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2020 (11) TMI 914 - Commissioner - GSTRefund of excess tax paid - principles of natural justice - appellant has mainly contested in their appeal memo that the adjudicating authority has passed the impugned orders in original without granting sufficient opportunity of personal hearing in the matter - HELD THAT:- The adjudicating authority while rejecting the refund claims of the appellant neither considered their first request for seeking of some other date as per adjudicating authority's convenience nor discussed any relevant provisions of law/rules for rejection of their refund claims. It is also found that non-passing of speaking order indeed amount to denial of natural justice. Before passing of orders atleast their request for seeking of some other date for personal hearing in the matter should have been considered and at least speaking order should have been passed by giving proper opportunity of personal hearing in the matter to the appellant and detailing factors leading to rejection of refund claims. Such orders are 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 by the adjudicating authority as per the provisions and procedure as prescribed under CGST Act, 2017 and CGST Rules. Appeal disposed off.
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