9911796707
TMI Blog2019 (9) TMI 1573X X X X Extracts X X X X X X X X Extracts X X X X ..... common questions of law and facts are involved. 2. Facts have been taken from OWP No. 2509/2018. 3. The petitioner, a Public Limited Company, has filed the present petition challenging order dated 07.08.2018, passed by the Assistant Commissioner, CGST Division, Jammu whereby the claim of the petitioner for refund of the tax, in terms of Scheme of Budgetary Support (for short 'the Scheme') has been partially rejected. Refund of Rs. 43,84,140/- was claimed, however, claim to the extent of Rs. 25,36,705/- was rejected, though balance was allowed. 4. Learned counsel for the petitioner submitted that in terms of the Scheme under the Goods and Service Tax Regime, the petitioner applied for refund of the amount of tax deposited. As per the sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The matters are not to be sent back to the authority for grant of opportunity of hearing, if the result even after affording that opportunity remains the same. It is such a case. If examined on merits as per the Scheme correct amount of refund has been determined in terms of the entitlement of the petitioner who has five units in the State of Jammu and Kashmir. Four out of those are manufacturing and one is the trading unit. Even in the petition no case has been made out on the basis of which part of the order, which is adverse to the petitioner, can be set aside. 7. As regards plea of alternative remedy raised by the learned counsel for the respondents, learned counsel for the petitioner submitted that the order passed by respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion for each of its units independently in terms of exemption Notification No. 1/2010-CE dated 06.02.2010. As a replacement to the exemptions being enjoyed by the eligible units prior to the introduction of GST Regime, the Department of Commerce, Government of India came out with a Scheme as notified on 05.10.2017. It provides for budgetary support to the existing eligible manufacturing units operating in some of the States including the State of J&K. It was for grant of benefit for the residual period, for which the unit was eligible. All the exemption notifications ceased to be operative w.e.f. 01.07.2017. The scheme is limited to the tax which accrues to the Central Government under CGST Act of 2017 and integrated Goods and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uties to be performed. Even an administrative order which involves civil consequences must be consistent with the rules of natural justice. In the case in hand, the scheme does not bar application of the principles of natural justice. It provides that whenever application is filed, on examination thereof the competent authority shall sanction the reimbursement. Of course, there is no need to grant any opportunity of hearing, if the claim made in the application is to be accepted. However, opportunity of hearing would become necessary in case any part of the claim is sought to be rejected. In that eventuality, the applicant concerned has to be afforded an opportunity of hearing, so that he is able to clarify the doubts in the mind of the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far as the contention raised by learned counsel for the petitioner that even if the opportunity of hearing is afforded to the petitioner, the consequences will remain the same, in our opinion, this Court would not like to examine the factual aspects of the case with all the calculations to find out as to what extent the petitioner would be entitled to reimbursement. There is a complete procedure provided in detail with percentage to determine the amount to which an applicant may be entitled to the reimbursement. Let that matter be examined by the authority first after affording an opportunity of hearing to the petitioner. 16. No doubt the claim of the petitioner is that there is no remedy available against the order impugned and in suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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