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    <title>2020 (10) TMI 900 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR</title>
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    <description>The appeal was filed against the rejection of a refund claim under the CGST Act, 2017, citing violations of natural justice principles and procedural requirements. The Commissioner (Appeals) found the rejection without issuing a show cause notice or granting a personal hearing to be against natural justice principles. The Adjudicating Authority was directed to reconsider the rejection, issue a speaking order, and ensure compliance with procedural rules. As a result, the appeal was disposed of in favor of the appellant, emphasizing adherence to principles of natural justice and procedural fairness.</description>
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      <description>The appeal was filed against the rejection of a refund claim under the CGST Act, 2017, citing violations of natural justice principles and procedural requirements. The Commissioner (Appeals) found the rejection without issuing a show cause notice or granting a personal hearing to be against natural justice principles. The Adjudicating Authority was directed to reconsider the rejection, issue a speaking order, and ensure compliance with procedural rules. As a result, the appeal was disposed of in favor of the appellant, emphasizing adherence to principles of natural justice and procedural fairness.</description>
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