2021 (7) TMI 850

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.... Shri L. Nandakumar, Authorized Representative (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 30.01.2019 for R....

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....clarity, etc. This, according to the appellant, prompted them to file refund claim of the amount eligible as input Service Tax credit. 2.2 Learned Advocate for the appellant would also submit 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....

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....thorized Representative appearing for the Revenue, supported the findings of the lower authorities. He also submitted that though Show Cause Notice was not issued, which is not mandatory as per Section 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 1....

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.... said person was authorized by the appellant-company to argue before the authorities. 5.2 It is the basic tenet of our Constitution that "justice should not only be done, but should manifestly and undoubtedly 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 wa....