2020 (10) TMI 900

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....ugned order") passed by the Deputy Commissioner, Central Goods & Service Tax Division-A, Jaipur (hereinafter also referred to as "the Adjudicating Authority"). Brief Facts of the case 2.1 The appellant having GSTIN No.08ALHPK0268J1ZY has filed application under section 54(3) of the CGST Act,2017 for refund of Rs. 11,23,797/-  for the period from April-2018 to March-2019 on account of accumulation of ITC on Export of Goods and Service without payment of IGST. Out of which an amount of Rs. 1,30,632/-(CGST   Rs. 65,316/- and SGST Rs. 65,316/-) has been rejected by the adjudicating authority. 3.1 The appellant being aggrieved with the impugned order has filed this appeal on the various grounds which may be summarized as ....

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....ng the applicant an opportunity of being heard." • that because in the present matter neither a show cause notice is issued nor hearing is afforded to the appellant and thereby principal of natural justice is completely violated. • that because refund claim of Rs. 130,632/- is rejected without giving any reason, without issuing notice and without affording opportunity of hearing hence your honor may appreciate that refund claim of Rs. 130,632/- deserves to be allowed. 4.  Personal hearing in the matter was held on 13.08.2020. Shri Ravi Gupta, Chartered Accountant on behalf of the appellant appeared for personal hearing and reiterated the submission already made in their ground of appeal and requested to dec....