2022 (7) TMI 753

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....o. 1 MR. TRUPESH KATHIRIYA, ASSISTANT GOVERNMENT PLEADER/PP for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) Looking to the compass of the controversy in the petition and having regard to the request and consent of the learned advocates appearing for the respective parties, the petition was taken up....

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....he order that the ground mentioned for rejecting the claim is "Wrong ITC Claim". 2.1 The aforesaid order preceded show cause notice dated 19.6.2021. It was a notice pursuant to the refund application filed by the petitioner under section 54 of the Act. 3. The petitioner happens to be an importer holding license under the Export Promotion Capital Goods Scheme (for short 'EPCGS') prescribed un....

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....d on which refund application is filed. (3) On which ground refund amount is calculated is not clear. (4) Attached documents are incomplete. So Kindly prove that why your refund application should not be rejected on above mentioned grounds." 4.1 Therefore, the grounds indicated for proposed refusal for refund were inter alia that the claim for refund was more than two....

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.... is relied on by the authority. It rejected claim of refund which was never mentioned in the show cause notice. The petitioner has never opportunity to meet with the said ground. 6. On the aforesaid short ground only, the impugned order deserves to be quashed. It is accordingly quashed and set aside. The refund claim/application of the petitioner shall be reconsidered by the authority concerned....