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TMI Blog2018 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, despatched on 8-8-2014, rejecting the application filed by the petitioner for grant of refund of 4% special additional duty paid for import of PVC coated cloth for imports effected during 2001. First of all, the petitioner has to convince this Court as to why they have not challenged the impugned Order-in-Original at an appropriate time before the appropriate forum. 3. The Learned Counsel for the petitioner submitted that the impugned order was not communicated to the correct address of the petitioner and only from the communication dated Nil January, 2017 in F.No. S.R No. 2-REFUNDS, the petitioner came to know that the application for refund has been rejected. The petitioner's case is that the impugned Order-in-Original was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icated to the incorrect address. The petitioner had no notice of the proceedings. Apart from that, before rejecting the petitioner's claim, it appears that no notice of hearing was issued to the petitioner. Though the statute does not mandate an opportunity of personal hearing, as the impugned order rejecting the petitioner's claim results in civil consequences, principles of natural justice have to be read into the provisions and the petitioner should have been afforded an opportunity, as the impugned order is an order of adjudication. Therefore, on the said ground, the impugned order calls for interference. Apart from that, it has to be seen as to whether mere non-compliance of a condition affixing rubber-stamp seal on the invoice would d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause, liberal construction should be imparted to the language thereof if the subject falls within the scope of the exemption. It was also held that, the need to resort to any interpretative process would arise only where the meaning is not manifest on the plain words of the statute. As held by the Hon'ble Apex Court in the New India Sugar Mills Limited v. Commissioner of Sales Tax, Bihar [AIR 1963 S.C. 1207] "it is a recognized rule of interpretation of statutes that expressions used therein should ordinarily be understood in a sense in which they best harmonize with the object of the statute, and which effectuate the object of the Legislature". Applying the ratio of these decisions to the facts of the case before us, it can be seen that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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