TMI Blog2012 (10) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... cally entitle to refund claim, without considering the merits of the case - issuance of show cause notice was the preliminary requirement - matter stands remanded to the lower authorities for observing such principles of natural justice - ST/902-924/2011 - ST/A/273-295/2012-Cus.(PB) - Dated:- 29-3-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri K.P. Singh, DR, for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim filed by the respondents. Being aggrieved with the said order, the respondent filed the appeal before the Commissioner (Appeals). The appellate authority without going into the merits of the case, allowed the appeals on simpliciter ground that the adjudicating authority has not issued show cause notice before rejecting the refund claim. He accordingly set aside the impugned order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be made a ground for setting aside the impugned order. 5. Learned Advocate appearing for the respondents draws our attention to the order of the Tribunal in the case of CCE, Aurangabad v. Sidheshwar SSK Ltd. - 2011 (274) E.L.T. 141 (Tri.-Mumbai) wherein the appeals filed by the Revenue on identical fact were rejected. 6. After considering the submissions made by both side, we find that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of natural justice. As such, while agreeing with the order of the Commissioner (Appeals), that the issuance of show cause notice was mandatory, we do not agree with the conclusion arrived at by him that non issuance of show cause notice would result in setting aside the order of the lower authorities rejecting the refund claim. We accordingly set aside the impugned order of the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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