TaxTMI 
TaxTMI 
2021 (4) TMI 514
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....esentative (A.R.) for the Respondent ORDER The appellant, aggrieved by the rejection of refund in its first appeal, has filed the present appeal before this forum. 2. Shri S. Venkatachalam, Learned Advocate appearing for the assessee, submitted inter alia as under: (i) The appellant filed its refund claim vide application dated 01.06.2018 for Rs. 1,52,942/- pertaining to input Service Tax cre....
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....t that with the onset of C.G.S.T., they should be allowed the refund in cash after the appointed date in terms of Section 142 (3) of the C.G.S.T. Act, 2017. 2.3 Learned Advocate would further contend that in the case on hand, the Adjudicating Authority did not issue Show Cause Notice at all to the appellant and proceeded to pass the Order-in-Original after alleging that one Shri P. Veera Kumar wa....
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....tion 11 of the Central Excise Act, 1944, still the appellant's representative was heard and only thereafter the Order-in-Original came to be passed. 3.2 He would also submit that in terms of Section 11B ibid., on receipt of application for refund, the concerned authority has to verify if the application is in order and only thereafter shall proceed to work out the refund or reject the same and he....
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....btedly be seen to be done". The above fundamental principle has to be followed along with the principles of audi alteram partem and any Order which creates a doubt as to the manner in which it was passed, has to be held as having passed without adhering to the above principles, which view is also supported by various decisions relied upon by the Learned Advocate for the appellant. 6. For the abov....