9911796707
TMI Blog2021 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... d been submitted in place of the FIRCs, drawing adverse inference from the same. However, this issue appears to have escaped the realm of discussion on account of the non-issuance of show cause notice. Conditional Waiver - HELD THAT:- Section 33A of the Act sets out the procedure for adjudication and Section 33 A(1) states that the Adjudicating Authority shall give an opportunity of being heard to a party in a proceeding, if the party so desires - In this case, the desire of the party to be heard is clear and it is only if the authority were convinced with its written submissions and the decisions of the appellate authority that the personal hearing stood waived. Thus, it was incumbent upon the authority to have proceeded to issue show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund claim in respect of the services exported. 2. In the two claims in question, the petitioner has, admittedly, not enclosed the Foreign Inward Remittance Certificates (FIRCs) that are to accompany the claim, to evidence bank realization. According to the petitioner, this was made impossible by virtue of a Notification issued by the Reserve Bank of India in Circular No.74 dated 26.05.2016 wherein at paragraph 4 under the heading 'Reporting of Advance Remittance for Exports' states as follows: '4. Reporting of Advance Remittance for Exports. 4.1 Presently the export data in EDPMS is being captured only from the shipping bills generated. It has now been decided to capture the details of advance remittances rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to go into this issue, as the petitioner has waived a personal hearing prior to adjudication. Had the authorities issued a show cause notice, the petitioner will have had occasion to raise the plea that though the FIRCs were not available, e-FIRCs/IRM or other contemporaneous documents were available to evidence the exports. This aspect of the matter has thus not been gone into. 6. The petitioner had, vide letter dated 17.07.2018 addressed to the Superintendent, put forth submissions in regard to the quantification of the refund by proper application of the formula prescribed in para 2(g) of Notification 27/2012 dated 18.06.2012. In support of the methodology of quantification put forth by it, the petitioner had relied upon two deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue show cause and personal hearing notice to the petitioner, frame the issues for resolution and thereafter pass an order-in-original. This has not been done in the present case and the impugned order dated 07.01.2019 is thus set aside. The Authority will issue a show cause notice on all aspects of the matter including on the sufficiency/adequacy or otherwise of the evidences for realization of remittances, within a period of four (4) weeks from date of uploading of this order. After hearing the petitioner and considering all the materials that may be filed by the petitioner, an order of adjudication shall be passed within a period of four (4) weeks from date of conclusion of personal hearing. 10. These Writ Petitions are allowed in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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