2024 (12) TMI 1018

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....on order. The details of the appeal preferred, the impugned orders in appeal, the connected orders in original, the period involved and the amount involved are as tabulated below : Sl. No. Appeal No  Order in Appeal No. & date Order in Original No & Date Period involved Amount involved (Rs.) 1 E/40354/ 2017 258/2016(CX-A-I) dated 18-11-2016 R-553/2-15-16 dated 28-11-2015 October 2013 to December 2013 18,94,660/- 2 E/40352/ 2017 259/2016(CX-A-I) dated 18-11-2016 R-552/2-15-16 dated 28-11-2015 July 2013 to September 2013 64,69,769/- 3 E/40353/ 2017 260/2016(CX-A-I) dated 18-11-2016 R-551/2-15-16 dated 28-11-2015 April 2013 to June 2013 11,59,354/-  2. The fac....

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....it its contentions on merits as well as judicial precedents. He further submitted that despite documents having been produced, the original authority has merely stated that it were not produced without indicating which are the documents that were absent, among the voluminous documentary proof submitted along with the refund application. He would submit that despite documents being produced before the appellate authority, he too has merely stated that no documents have been produced. Therefore, he submitted that decision of the learned appellate authority be set aside on the grounds of violation of principles of natural justice. He relies on the decisions in : * M/s Mportal India Wireless Solutions Private Limited vs CST, Bangalore ....

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....at they have enclosed three flat files as documents pertaining to their cenvat refund claim. The learned appellate authority has not given reasons why these documents are not valid according to him. Further, as regards the grounds of non-issuance of show cause notice, the learned appellate authority has put the onus on the appellant to seek clarity from the refund sanctioning authority and has also stated that having preferred the appeals it is not open for them to clamour for observance of principles of natural justice. These findings of the learned appellate authority are erroneous and are contrary to the established principles of natural justice, which would require that if the decision is to reject the claim for various reasons, the app....