2026 (2) TMI 513

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....Prasad, Member (Judicial) For the Appellant : Shri C.S. Srinivas, Consultant For the Respondent : Shri K. Raji Reddy, AR ORDER PER: A.K. JYOTISHI: M/s Hetero Labs Ltd (hereinafter referred to as the appellant) are in appeal against Order-in-Appeal dt.07.12.2016, whereby, the Commissioner (Appeals) has allowed the appeal filed by the department. 2. The issue, in brief, is that the....

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.... was required to be established. Since all these things were not done, the grant of refund was not proper. The Commissioner (Appeals) relying on the judgment in the case of Spectramix Plastics Vs CCE & ST, Vapi [2014 (307) ELT 353 (Tri-Ahmd)] and also the judgment of Coordinate Bench at Bangalore in the Final Order No. 79 to 152/2014 dt.18.09.2014 [2014-TIOL-1836-CESTAT-Bang.], held that grant of ....

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....f CCR, 2004. This has not been done by the department and therefore, denial of the refund in terms of provisions under Rule 5 by raising the issue of eligibility and nexus will not sustain. He is relying on the judgment in the case of ADP Pvt Ltd Vs CCE, Hyderabad-II [2024 (9) TMI 925 - CESTAT Hyderabad] and Qualcomm India Pvt Ltd Vs CCE, Hyderabad-IV [2020 (43) GSTL 402 (Tri-Hyd)]. 4. Learned ....

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....nd already sanctioned. Further, we find that the Commissioner (Appeals) has noted that neither department nor assessee appeared before him and therefore, he had proceeded to decide the matter in the absence of both the parties. We find that this is definitely a case where principles of natural justice has not been followed not only with respect to the assessee but also in respect of the department....