TaxTMI 
TaxTMI 
2023 (1) TMI 841
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.... and order dated 15.01.2020 (Annex.3) passed by the Commissioner of Central Excise (Appeals) rejecting the appeal filed by the petitioner. It is, inter-alia, indicated in the petition that the petitioner claimed refund of accumulated input tax credit on account of export of goods under letter of undertaking in terms of the provisions of Section 54(3) of the Central Goods & Service Tax Act, 2017 ('CGST Act') amounting to Rs.6,07,553/- and Rs.8,78,605/- for the months of July, 2017 and August, 2017. The Assistant Commissioner issued provisional refund order dated 26.09.2018, partially sanctioning refund claims to the petitioner and rejecting the refund claim for the Integrated Goods & Service Tax ('IGST') and Central Goods & Service Tax ('....
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....ome Textiles Inc v. Additional Commissioner (Appeals) & Anr. : 2020 SCC Online Mad 25916. Learned counsel for the respondents vehemently opposed the submissions. It was submitted that the plea raised by the petitioner seeking refund had no substance and therefore, both the authorities were justified in rejecting the claim of the petitioner for grant of refund and therefore, the order impugned does not call for any interference. It was submitted that as the appellate authority has considered all the issues sought to be raised by the petitioner, merely because the original authority did not provide opportunity of hearing to the petitioner, cannot be a reason for questioning the validity of the orders on the said count alone and therefor....
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....arently, the adjudicating authority has failed to comply with the said statutory provision. The appellate authority, when the plea was raised by the petitioner in appeal, came to the following conclusion :- "5.2 On the issue of Principle of Natural justice, the appellant has contended that the department has decided the case without issuing any show cause notice or providing opportunity of personal hearing. I find that the correspondence made with the adjudicating authority regarding the issuance of Show Cause Notice / Deficiency Memo and providing any opportunity for personal hearing to the appellant did not result in any reply from him. Moreover, both the impugned orders are not bearing the serial numbers of the relevant Show ....
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.... respondent in their respective impugned orders have arbitrarily and by total non application of mind to the said Rule has rejected the petitioner's application for refund. Therefore, the refund application submitted by the petitioner will have to be considered afresh on merits and in accordance with law after giving sufficient opportunity of hearing to the petitioner by the second respondent." The Hon'ble Supreme Court in 63 Moon Technologies Ltd. v. Union of India : (2019) 18 SCC 401, pointed out that breach or defect in observing Rules of natural justice in the trial administrative body cannot generally be cured by observing natural justice at the appellate stage, particularly when a clear statutory right has given at the trial stage ....