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TMI Blog2021 (4) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the Order-in-Original No. ZX0812200116424, dated 10-12-2020 (hereinafter referred to as the "impugned order") passed by the Assistant Commissioner, Central Goods & Services Tax Division-I, Jaipur, (hereinafter called as the "adjudicating authority"). 2. Brief facts of the case : 2.1 The appellant having GSTIN No. 08AAHCP3657N1ZS is a Export Oriented Unit (EOU) and are engaged in export of software services against LUT, has filed refund application of Input Tax Credit on the items of goods and services of inward supply utilized for Export of Services without payment of Tax vide ARN No. AA081120018379G, dated 10-11-2020 for the period April, 2020 to June, 2020 amounting to Rs. 12,63,847/- under Section 54 of CGST Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get us the copy of the SCN and Rejection Order downloaded and sent to us through email dated 28-1-2021. Copy of email enclosed. And copy of the SCN No. ZU08112200269756, dated 23-11-2020 and Rejection Order No. ZX0812200116424, dated 10-12-2020 is enclosed. Reply to Show Cause Notice and Personal Hearing : Since the appellant did not get the copy of SCN either on portal or through post the appellant could not file its reply to the aforesaid SCN. The appellant could not attend the Personal Hearing scheduled on 8-12-2020 because it did not have any information due to non-receipt of SCN. Consequently the refund Rejection Order was passed by the Adjudicating Authority ex parte. Refund Rejection Order : The Learned Assistant Commissioner pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of any law because there is no mention of any Act or its Section or sub-sections. This Itself is enough to quash and set aside this order as it is a nullity and does not have any legal effect as it has been drafted without any application of legal mind. Rather it has been passed in an arbitrary and capricious manner. Regarding remark in the rejection order regarding non-mention of Export Invoice reference in the FIRC, appellant would like to submit most respectfully that the appellant has been getting the FIRC from the bank for so many years and its refund claims were being sanctioned from the GST Deptt. but the invoice no. or other reference no. is never mentioned in the FIRC. Only the exporter name and amount in foreign currency is me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; Firstly this is just a statement of fact about what is required as per the above mentioned circular. But it does not point out any deficiency in our refund application. (b) Secondly even there is no whisper about this statement in the Rejection Order. So it can be safely interpreted that while passing the rejection order also the Adjudicating Authority did not find any deficiency regarding HSN/SAC in the appellant's Refund claim. 5. Personal hearing in virtual mode through video conference was held on 1-4-2021. Sh. Suresh Agrawal, Authorized Representative of the appellant appeared for personal hearing. Sh. Agrawal during personal hearing reiterated the grounds of appeal and emphasiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upport of any law because there is no mention of any Act or its Section or sub-sections. 9. Further, the appellant submitted that they have been getting the FIRC from bank for so many years and its refund claims were being sanctioned from the GST department but the invoice no. or other reference no. is never mentioned in the FIRC. Only the exporter name and amount in foreign currency is mentioned in FIRC which matches with the FC amount in export invoice. He further stated that even then the appellant approached its bank and got the FIRC issued in other format but even in that revised format FIRC does not contain the export invoice no. therefore, no fault of the appellant. The appellant stated that amount mentioned in foreign currency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k of the said order. 12. In view of above facts, I find that Order-in-Original is non-speaking, non-reasoned order and proper opportunity to be heard has also not been given as per Rule 92(3) of CGST Rules, 2017 to the appellant. Therefore, it is not possible at the appellate level to decide the case on merits. Hence, I do not have any other option but to send the matter back to the adjudicating authority to provide the proper opportunity of being heard to the appellant and decide the case afresh with proper reason and details speaking order by following the principle of natural justice. The appellant are also directed to submit their submissions and all the relevant documents pertaining to this case before the adjudicating authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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