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of <h1>CESTAT allows EOU's cenvat refund appeal, finds natural justice violation in rejection without show cause notice</h1> <h3>M/s. Mylan Laboratories Limited Versus Commissioner of GST & Central Excise, Anaimedu, Salem</h3> M/s. Mylan Laboratories Limited Versus Commissioner of GST & Central Excise, Anaimedu, Salem - TMI Issues:Rejection of refund claim without notice or opportunity to appellant, violation of principles of natural justice, denial of Input Service Credit, non-production of documents, appellate authority upholding rejection without proper reasoning, reliance on judicial precedents.Analysis:The judgment pertains to three appeals concerning the rejection of refund claims without providing the appellant with an opportunity to rectify any deficiencies. The appellant, a manufacturer of pharmaceutical products and a 100% EOU, had filed refund claims for specific periods. The adjudicating authority rejected the claims without notifying the appellant of any shortcomings or allowing them to present their case. The appellate authority upheld these rejections without proper reasoning, leading to the appellant filing appeals against these decisions.The authorized representative for the appellant argued that the denial of Input Service Credit, alleged ineligibility of certain services, improper service tax credit documents, non-production of documents related to credit availed through ISD, and disallowance of re-credit of cenvat were unjust. The representative highlighted the violation of natural justice principles, emphasizing that the authorities did not specify which documents were missing despite the submission of extensive proof. The appellant cited various legal precedents to support their position.On the other hand, the authorized representative for the respondent reiterated the findings of the appellate authority. After hearing both sides and reviewing the records and legal references presented, the Tribunal analyzed the impugned orders. The Tribunal found that the appellant had submitted documents supporting their refund claims, but the appellate authority failed to provide valid reasons for deeming them insufficient. Additionally, the Tribunal noted that the appellate authority's dismissal of the need for natural justice principles was erroneous.The Tribunal emphasized that when a refund application shows deficiencies, the authority must notify the applicant to rectify them before outright rejection. It stated that factual verification of documents should be done by the adjudicating authority before applying legal precedents. Consequently, the Tribunal set aside the lower authorities' orders and remanded the matter to the Original Authority for reconsideration. The appellant was instructed to provide all necessary documents, and the adjudicating authority was directed to issue a comprehensive order considering the evidence and legal precedents. The judgment allowed the appeals by way of remand, leaving all contentions open for further review.
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