https://www.taxtmi.com/caselaws?id=449098 CESTAT Chennai allowed appeal of 100% EOU seeking refund of unutilized cenvat credit. Adjudicating authority rejected refund without issuing SCN or providing personal hearing, violating natural justice principles. Department rejected claim citing non-submission of A.R.E-1 documents and invoice address discrepancies. CESTAT held A.R.E-1 requirement is procedural, not conditional, and appellant provided sufficient export evidence through shipping bills, invoices, and bank certificates. Minor procedural non-compliance cannot justify refund rejection when export is established. Order set aside for violating natural justice. en-us Mon, 05 Feb 2024 00:00:00 +0530 Mon, 05 Feb 2024 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449098 CESTAT Chennai allowed appeal of 100% EOU seeking refund of unutilized cenvat credit. Adjudicating authority rejected refund without issuing SCN or providing personal hearing, violating natural justice principles. Department rejected claim citing non-submission of A.R.E-1 documents and invoice address discrepancies. CESTAT held A.R.E-1 requirement is procedural, not conditional, and appellant provided sufficient export evidence through shipping bills, invoices, and bank certificates. Minor procedural non-compliance cannot justify refund rejection when export is established. Order set aside for violating natural justice. Case-Laws Central Excise Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449098