Refund Claim Rejection Without Show Cause Notice Violates Right to Fair Defense Opportunity During Hearing.

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Full Text of the Document

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....Rejection of Refund claim without issuing show cause notice - Mere presence of the appellant before the Adjudicating Authority during the course of hearing does not authorise the department to encroach upon the right of the appellant to have a fair the opportunity of placing his defence before the adjudicating authority.....