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2024 (3) TMI 393 - JHARKHAND HIGH COURTViolation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - Respondent No. 3 did not accept the show-cause reply filed by the petitioner and issued a rejection order rejecting the petitioner’s claim pertaining to cess paid on inputs - HELD THAT:- The learned appellate authority has misdirected itself in giving finding that personal hearing was given to the Assessee. However, the fact remains that P.H. was given on 15.01.2021 (during appellate proceeding), but not during original proceeding. Thus, the main ground of principle of natural justice has not at all been dealt with by the appellate authority and it went on giving the entire order on merits. Further, from perusal of the impugned rejection order of refund dated 31.07.2020 (Annexure-6), it transpires that the same is also non-speaking order i.e., without recording any reasons, though the same is mandatory under Rule 92(3) of the Rules, 2017, and therefore unsustainable and is fit to be quashed, inasmuch as, none of the submissions made by the petitioner has been considered and the claim of refund was rejected on the ground that P.H. scheduled on 30.07.2020, in this case, was not attended and no documents were uploaded/submitted to clarify/resolve the discrepancies as pointed in the SCN uploaded dated 15.07.2020 in form RFD-08 (Annexure-3). The principles of natural justice have not been followed in the instant case. As such, interest of justice would be sufficed by remitting the case to the respondent no. 3, to start proceeding from the stage of personal hearing. The instant writ application is allowed.
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