9911796707
TMI Blog2018 (6) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... sed without affording an opportunity of hearing which is violation of principles of natural justice. If the Commissioner(Appeals) has afforded an opportunity of hearing to the appellant, the appellant would have been able to bring forth all the submissions relating to these cases. But that has not been done - It is surprising that the rectification application filed by the appellant before the Commissioner(Appeals) pointing out the clerical mistakes and the errors in the impugned order were also not considered in accordance with law and has been dismissed summaril In view of these infirmities while passing the impugned order. The appeals of the appellant need to be remanded back to the Commissioner(Appeals) with a direction to examin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for authorized operations by virtue of Notification No. 12/2013 dt. 01/07/2013. Appellant filed various refund applications under the said notification from time to time. Pursuant to the refund claims, appellant was issued show-cause notices proposing to reject the refund claims under the relevant notification. After following due process of law, the original authority vide different Orders-in-Original granted portion of the refund to the appellant and rejected the substantial portion of the refund. Aggrieved by the said orders, appellant filed appeals before the Commissioner (Appeals) seeking refund on the ground that by virtue of Section 51 of the SEZ Act, the provisions of Section 51 would have an overriding effect over any other law in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umilan Syntex Pvt. Ltd. Vs. UOI [1985(19) ELT 329 (MP)] 5. He further submitted that the impugned order has been passed without taking into consideration the facts and the legal provisions applicable to the case of the appellant. He submitted that the entire order was drafted in haste and without proper application of mind and it appears that it is an exercise in copy and paste and is liable to be set aside. It is his further submission that in the impugned order, the learned Commissioner (Appeals) has discussed matters relating to export of taxable service, receipt of proceeds in convertible foreign exchange, filing of refund claim as per Section 11B of the CEA, provisions of Rule 5 of the CCR whereas all these aspects do not even have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order by pointing out the clerical error committed by the learned Commissioner (Appeals) but the said application was rejected without application of mind. It is his further submission that appellant has a very good case on merits also because the service tax paid by the appellant is not usable and is liable to be refunded as per Notification No. 12/2013 as the appellant has complied with the terms and conditions of the said notification. But the learned Commissioner (Appeals) has not examined the refund claims of the appellant as per Notification No. 12/2013 dt. 01/07/2013. 7. On the other hand, learned AR defended the impugned order. 8. After considering the submissions of both sides and perusal of material on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er(Appeals) has cut and paste the orders related to other cases while disposing of the appeals of the appellant and has not given any findings with regard to these 6 appeals specifically claimed by the appellant, Further I feel that if the Commissioner(Appeals) has afforded an opportunity of hearing to the appellant, the appellant would have been able to bring forth all the submissions relating to these cases. But that has not been done. It is surprising that the rectification application filed by the appellant before the Commissioner(Appeals) pointing out the clerical mistakes and the errors in the impugned order were also not considered in accordance with law and has been dismissed summaril In view of these infirmities while passing the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
