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TMI Blog2020 (2) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... o the petitioner and called upon the petitioner to show cause as to why the refund claims of the petitioner should be rejected, even if the deficiencies pointed out in the respective memos were not rectified by the petitioner. In VASTA BIO-TECH PVT. LTD. VERSUS ASSISTANT COMMR. OF CUS., CHENNAI [ 2018 (1) TMI 1437 - MADRAS HIGH COURT] , this Court under a similar circumstances had set aside the order stating that the order was passed in violation of principle of natural justice - in this case also there is violation of principle of natural justice though the petitioner failed to remove the deficiencies pointed out in the respective memos. The impugned orders dated 14.08.2012 may be treated as show cause notices - petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent should have been put the petitioner to notice even if the petitioner had failed to remove deficiencies pointed out in the respective memos. 7.On the other hand, it is the contention of the respondent that the petitioner has an alternate remedy by way of an appeal before the Commissioner of Customs (Appeals). The petitioner had requested the respondent to process the refund claims under impression and it had complied with the deficiencies pointed out in the respective memos dated 10.07.2012. 8. It is noticed that in the impugned order, the respondent has found the mismatch between the payment of VAT on the sale effected by the petitioner and that the petitioner had not complied with the requirement of Public Notice dated 14.06.2011 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted, even if the deficiencies pointed out in the respective memos were not rectified by the petitioner. 12.In Vasta Bio-Tech Pvt. Ltd., Vs. Assistant Commissioner of Cus., Chennai, 2018 (360) E.L.T. 234 (Mad), this Court under a similar circumstances had set aside the order stating that the order was passed in violation of principle of natural justice. I find in this case also there is violation of principle of natural justice though the petitioner failed to remove the deficiencies pointed out in the respective memos . 13.Under these circumstances, the impugned orders dated 14.08.2012 may be treated as show cause notices. The petitioner shall file its reply within a period of thirty days from the date of receipt of a copy of this order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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