TMI Blog2019 (11) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... s to reject the refund claim either in part or whole, he should put the petitioner on notice and seek for explanation and decide the matter thereafter on providing an opportunity of personal hearing as well. The scope of affording an opportunity of personal hearing was considered in similar refund claim matter in the case of M/S. SRI GAYATHRI CASHEWS VERSUS THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCISE, [ 2019 (1) TMI 610 - MADRAS HIGH COURT] and directed the respondent therein to afford an opportunity of personal hearing to the petitioner therein. The parties are directed to treat the impugned orders as show cause notices issued on the petitioner - the second respondent shall pass fresh orders on merits and in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he concerned Appellate Authority, Mr.Raghavan Ramabadran, learned counsel for the petitioner submitted that these writ petitions are maintainable before this Court, since the impugned orders were passed in violation of principles of natural justice. It is contended by the learned counsel for the petitioner that the second respondent, before passing the impugned orders, did not issue any show cause notice or provide an opportunity of personal hearing to the petitioner. Therefore, he contended that these impugned orders cannot be sustained solely on the ground of violation of principles of natural justice. In support of his contention, the learned counsel relied on two decisions of this Court in the case of Vasta Bio-Tech Pvt. Ltd., Vs. Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly reject the claim, in the other case, he totally rejected the claim. It is an admitted fact that in both the cases, the second respondent, before passing the impugned orders, not heard the petitioner. As rightly pointed out by the learned counsel for the petitioner, if the authority chooses to reject the refund claim either in part or whole, he should put the petitioner on notice and seek for explanation and decide the matter thereafter on providing an opportunity of personal hearing as well. The above view is supported by the decision rendered by the learned Single Judge of this Court reported in 2018 (360) E.L.T. 234. I myself considered the scope of affording an opportunity of personal hearing in similar refund claim matter in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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