2017 (6) TMI 265

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..... ave the opportunity to give their submissions - Held that: - the original authority did not issue a SCN detailing the grounds under which the refund claim is proposed to be rejected - He has also failed to extend an opportunity to the appellant to make good any omissions such as furnishing copies of relevant agreements and other documents - matter remanded back to the original authority with the d .....

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..... rt of the refund claim amounting to ₹ 3,59,188/- was rejected on the ground of time bar. The rest of the refund was rejected on the ground that the relevant documents such as purchase orders / contract / agreement etc. between the appellant and the customer evidencing the basis for such transaction value has not been submitted by the appellant. When the issue was carried in appeal to the C .....

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..... rised the grounds of appeal as follows:- The refund in question had been filed with reference to clearances of Bitumen and Furnace oil to M/s.HPCL on payment of duty on ex-storage price instead of transaction value resulting in payment of excess duty of ₹ 9,81,724/-. The grievance of the appellant is that the original adjudicating authority, before rejection of the refund, never issued a .....

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..... to be rejected should be intimated to the assessee. He also drew our attention to the CBEC instructions dt. 04/04/1990 as well as 29/10/1992 wherein instructions have been issued that before rejection of any refund claims, show-cause notice should be issued indicating the grounds. Further these instructions also made it clear that objections should not be taken in piecemeal but should .....

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..... solidated show-cause notice detailing all the grounds under which the refund claim is proposed for rejection. He should also seek, in a consolidated manner, all the necessary documents required from the appellant for consideration of the refund claim. After consideration of the appellants submissions, a de novo adjudication order may be passed after giving an effective hearing to the appellant. .....

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