TMI Blog2021 (7) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant-company to argue before the authorities. It is the basic tenet of our Constitution that justice should not only be done, but should manifestly and undoubtedly be seen to be done . The fundamental principle has to be followed along with the principles of audi alteram partem and any Order which creates a doubt as to the manner in which it was passed, has to be held as having passed without adhering to the above principles, which view is also supported by various decisions relied upon by the Learned Advocate for the appellant. The fundamental principles of law are at stake and the Orders have been passed without affording proper and reasonable opportunities to the appellant - the matter is remanded to the file of the Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t could not be taken credit of for want of clarity, etc. This, according to the appellant, prompted them to file refund claim of the amount eligible as input Service Tax credit. 2.2 Learned Advocate for the appellant would also submit that with the onset of C.G.S.T., they should be allowed the refund in cash after the appointed date in terms of Section 142 (3) of the C.G.S.T. Act, 2017. 2.3 Learned Advocate would further contend that in the case on hand, the Adjudicating Authority did not issue Show Cause Notice at all to the appellant and proceeded to pass the Order-in-Original after alleging that one Shri P. Veera Kumar was heard; that the said person was not even from the Accounts Department, who was not having full knowledge of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority, but however, both the authorities below are silent as to whether the said person, who is alleged to have been heard, was well-versed with the law and the change in law and whether the said person was authorized by the appellant-company to argue before the authorities. 5.2 It is the basic tenet of our Constitution that justice should not only be done, but should manifestly and undoubtedly be seen to be done . The above fundamental principle has to be followed along with the principles of audi alteram partem and any Order which creates a doubt as to the manner in which it was passed, has to be held as having passed without adhering to the above principles, which view is also supported by various decisions relied upon by the Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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