2021 (7) TMI 850

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....sentative (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 Rs. 1,24,582/- being the Excise Duty passed on to t....

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.... 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 in the case on hand, the Adjudicating Authority did not issue Show ....

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....ngs 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 11B ibid., on receipt of application for refund, the concerned authority ....

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....horities. 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 was passed, has to be held as having passed without adhering to the above princi....