TMI Blog2019 (2) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority with direction to issue a show cause notice - appeal allowed by way of remand. - Appeal No. ST/30754/2018 - A/31605/2018 - Dated:- 17-12-2018 - Mr. P. Venkata Subba Rao, Member (Technical) Ms. Swetha, Advocate for the Appellant. Shri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal has been filed against Order-in-Appeal No. VIZ-EXCUS-002- APP-138-17-18 dated 28.02.2018. 2. The facts of the case in brief are that the appellant herein imports of raw sugar from Brazil and after reprocessing exports it to other countries. They operate as an SEZ unit in Kakinada. The appellant filed a refund claim in Notification No. 12/2013-ST before the Asst. Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, as the case may be, shall permit. It is her assertion that the small delay in filing the refund claim with respect to these amounts were condonable by the Asst./Dy. Commissioner but the same has been unfairly rejected. She relies on the case law of HBL Power Systems Ltd [2018 (10) TMI 168 (CESTAT-HYD)] in which such delay was condoned. With respect to the rejection of ₹ 20,80,749/- on the ground that the services in question were not approved by the Development Commissioner, she submits that rejection of refund on this ground was beyond the scope of the show cause notice which was issued. The show cause notice nowhere sought to reject this amount and therefore such rejection needs to be set aside on this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to the appellant on this ground. The show cause notice which was issued was only covering another part of the refund claim. In view of the above, I find the principles of natural justice have been violated and therefore the matter needs to be remitted to the original authority with direction to issue a show cause notice with respect to all the amounts of refund which he seeks to reject and after following due process of law and following principles of natural justice, issue an order. 6. Without passing any comments on the merits of the case and leaving all issues open the appeal is allowed by way of remand. (Operative Part of this Order was pronounced in the open court on conclusion of hearing) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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