TMI Blog2021 (8) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... llant had filed all the necessary documents including the GRN before the original authority; that the refund was rejected by the original authority without issuing a show cause notice or granting an opportunity of personal hearing. In para-8 of the impugned order, the Commissioner (Appeals) has correctly taken note of all these facts and circumstances of the case. The matter has been thus remanded to the original authority for reprocessing the refund claim after granting the appellant sufficient opportunity to produce documents and also for personal hearing - Appeal allowed by way of remand. - EXCISE APPEAL No. 41398 of 2014 - FINAL ORDER No. 41712/2021 - Dated:- 2-8-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri R. Jana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring. He held that there is violation of the principles of natural justice and remanded the matter to the original authority directing him to reprocess the refund claim after giving sufficient opportunity to the appellant. Appellant aggrieved by this order, have approached this Tribunal. 2. On behalf of the appellant, Ld. Consultant Shri R. Janardhanan Pillai appeared and argued the matter. He submitted that show cause notice ought to have been issued and any order passed without issuance of a show cause notice is void ab initio. It is also submitted by him that the appellant was not given an opportunity of personal hearing. On the merits of the case, Ld. Consultant submitted that appellant had submitted necessary documents to prove tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected by the original authority without issuing a show cause notice or granting an opportunity of personal hearing. In para-8 of the impugned order, the Commissioner (Appeals) has correctly taken note of all these facts and circumstances of the case. The relevant paragraphs 8 to 10 of the impugned order are reproduced as under : 8. It is observed that no Show Cause Notice was issued to the Appellant. Also, the appellant was not accorded sufficient opportunity of personal hearing. I am in agreement with the contention that there has been disregard of the principles of Audi Alterem Partem. It amounts to clear violation of the principles of natural justice. An opportunity of being heard to the claimant, before rejection of their refund, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
