2018 (1) TMI 1437

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.... Heard Mr. K. Narayanan, the Learned Counsel appearing for Mr. N. Inbarajan, the Learned Counsel for the petitioner and Mr. B. Rabumanohar, the Learned Special Government Pleader for the respondent. 2. The petitioner is aggrieved by the impugned order-in-original, dated 21-12-2011, insofar as it rejects the petitioner's claim for refund due to the extent of Rs. 1,85,586/-. 3. The main....

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....ince the partial rejection of the petitioner's claim for refund results in civil consequence, the principles of natural justice demands that the petitioner be afforded an opportunity. The explanation sought to be given by the respondent, in Para No. 10 of the counter affidavit cannot be countenanced, as the statute does not put a bar for an opportunity being granted, and if statute is silent, then....