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TMI Blog2020 (10) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... te Limited, Tapukara Industrial Area, District-Alwar. It is an admitted fact on record that in the instant case the tax has not been paid by the appellant to the Govt. account. Therefore, they are not eligible to file the refund claim. The appellant is not eligible to file refund claim - Appeal dismissed. - 69(JPM)CGST/JPR/2020 - - - Dated:- 15-9-2020 - (J.P. MEENA) ADDITIONAL COMMISSIONER (APPEALS) This appeal has been filed under Section 107 of the Central Goods and Service Tax Act, 2017 by M/s Honda Motorcycle and Scooter India Private Limited, SPL-02(D), 2(E), 2(F) 2(G) Tapukara Industrial Area, District-Alwar, Khushkhera, Rajasthan-301707 (hereinafter also referred to as the appellant ) against the Order-in-Original No. RFD-06/BHD-C/029/2018-19/GST(Refund) dated 21.08.2019 (hereinafter referred to as the impugned order ) passed by the Assistant Commissioner, Central Goods Service Tax Division-D, Bhiwadi-II (hereinafter called to as the adjudicating authority ). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN No.08AAACH7467DIZK engaged in manufacture of two wheelers falling under HSN No.87112029 have filed refund claim of ₹ 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant submits that the SCN issued in the present instance proposes to deny the refund claim on the sole premise that the Appellant is not entitled to any refund in terms of Section 54 of the CGST Act. Notably the allegation is general in nature and does not cite specific violations or reasons in the Appellant's case to deny the refund, thereby denying the right of the Appellant to cater to the specific allegations or proposals for rejecting the refund claim. Accordingly, the SCN is vague and lacks merit and therefore the same is in clear dereliction of the principles of natural justice. that it is submitted that the requirement to issue a show cause notice, objectively specifying the reasons for denial of refund, forms a fundamental requirement. Its non-issuance or mere general allegations severely handicaps the assessee from forming and submitting its reply to the objections basis which refund is sought to be denied. Thus, non-declaration of specific allegations under a show cause notice shuns assessee's right of representation of its claim. that the Appellant further submits that the object of notice is to give an opportunity to the person concerned, to pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty will arise according to natural justice. It has, however, been upheld in various judicial precedents that a duty to act judicially will arise in the exercise of a power to deprive a person of legitimate interest or expectation Further, the appellant has relied upon the following case law in their defence:- Dharampal Satyapal Limited V. DCCE, 2015 (320) ELT 3 (SC). Cooper V. Wandsworth Board of Works, (1863J 14C B.N.S. 180. Rajasthan Spinning and Weaving Mills V. CCE, 1999 (112) ELT 457 (Tri.) Rajmal Lakhichand V. CC, 2010 (255) ELT 357 (Bom.) CCE V. Brindavan Beverages (P) Limited, 2007 (213) ELT 487 (SC) Tata Engineering Locomotive Company Limited V. CCE, 2006 (203) ELT 360 (SC) 4. Personal Hearing in the case was held on 21.08.2020 at 1230 Hrs through video conference, wherein, Shri Puneet Bansal, Advocate or behalf of the appellant, appeared for personal hearing through video conference and explained the case in detail and reiterated the submission already made in the grounds of appeal. He has stated that he will submit the additional submissions through mail and further requested that case may be decided according to their submission. 5. I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council : Provided further that no refund of unutilized input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty : Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. (4) The application shall be accompanied by - (a) such documentary evidence as may be prescribed to establish that a refund is due to the applicant; and (b) such documentary or other evidence (including the documents referred to in section 33) as the applicant may furnish to establish that the amount of tax and interest, if any, paid on such tax or any other amount paid in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such tax and interest had not been passed on to any other person : Provided that where the amount claimed as refund is less than two lakh rupees, it shall not be necessary for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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