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TMI Blog2020 (10) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing and detailing the factor leading to rejection of refund claim. The case of rejection shall be reconsidered by the adjudicating authority and a proper speaking order should be passed by following the principle of natural justice as provided under Rule 92(3) of CGST Rules, 2017 - Appeal allowed by way of remand. - 64(JPM)CGST/JPR/2020 - - - Dated:- 28-8-2020 - (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 Ganpati Heritage, G-189-90 Badharna Industrial Area, Near Road No. 14, VKI Area, Jaipur (hereinafter also referred to as the appellant ) against the Order in Original No. JPR/Div-A/FinaI/434 dated 08.07.2019 (h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM CST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard. 7. I find that in the instant case neither a show cause notice was issued nor opportunity of personal hearing was granted to the appellant before passing the order and also no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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