2018 (1) TMI 1437

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..... in civil consequence, the principles of natural justice demands that the petitioner be afforded an opportunity. The explanation sought to be given by the respondent, in Para No. 10 of the counter affidavit cannot be countenanced, as the statute does not put a bar for an opportunity being granted, and if statute is silent, then, principles of natural justice has to be read into the statute, so that .....

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..... before partially rejecting the refund claim, the petitioner had no opportunity to explain to the Authority, that their action was not justified. 4. In the counter affidavit filed by the respondent, the reason for rejecting the claim for refund to the tune of ₹ 1,85,586/-, has been pointed out, stating that, there is no correlation between the imported goods and sale invoice. 5. The pet .....

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..... ee has reasonable opportunity to put forth this case. 6. Hence, for the above reasons, the petitioner is directed to treat the impugned order-in-original, insofar as it rejects the petitioner s claim for refund of ₹ 1,85,586/- is concerned, as show cause notice, submit their objections within a period of 30 days from the date of receipt of a copy of this order. On receipt of the objection .....

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