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TMI Blog2021 (4) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Deputy Commissioner, Central Goods & Service Tax Division-C, Bhiwadi, Alwar (hereinafter called as the "adjudicating authority"). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant having GSTIN No.08AACFV5863G1ZW are engaged in the manufacture of gear shaft, gear bevel etc., falling under Chapter heading 84834000 of GST Tariff. The appellant exported the goods to UAE/USA. The exported goods were manufactured out of tax paid on raw material. As such tax involved in the raw material amounting to Rs. 16,78,832/- (Rs. 12,12,989/- +Rs. 4,65,843/-) was debited on 23.11.2018 and accordingly appellant has filed refund claims vide ARN No.AA081117612236F and ARN No.AA08127876853N both dated 23.11.2018 for the period November-2017 and December- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciency memo either through electronic mode or by post. Worthwhile to mention here that we have written various letters dated 13.12.2019. 21.02.2020, 13.06.2020, 29.06.2020 & 21.07.2020 for recrediting the debited tax amount but none of the letter was ever replied. 2. Show Cause Notice Not issued / Personal Hearing not granted before rejecting the claim-VIOLATION OF NATUARL JUSTICE: Under Rule 92 of the CGST Rules 2017 "where the proper officer 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 GST RFD 09 within a period of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for personal hearing. Sh. Gupta reiterated the grounds of appeal and explained the case in details. He submitted that the appellant had uploaded all the supporting documents while filing of said refunds claim, however if there was any deficiency noticed, deficiency memo should have issued or show cause notice should have served but nothing was done on the part of adjudicating authority before rejection of refund. Further, the appellant never received any call from the adjudicating authority or by department for requiring documents. Therefore, principle of natural justices in this case have not been followed. In view of above, he requested for early decision. 6. I have gone through the facts of the case and the written submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- Rule 90 of the CGST Rules 2017- it is mandatory for the department to issue deficiency memo through the common portal electronically but we have not received any deficiency memo either through electronic mode or by post. Rule 92 of the CGST Rules 2017 -where the proper officer 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 GST RFD 09 within a period of fifteen days of the receipt of such notice. I also find that as per SECTION 75 of the CGST Act,2017. General provisions relating to determination of tax. - (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and detailing factors leading to rejection of refund claims. Such order is not sustainable in the eyes of law.
11. In view of the above legal provisions provided in CGST Act and Rules made thereunder it would be appropriate at the part of adjudicating authority to provide the proper opportunity of being heard to the appellant and pass of fresh speaking order accordingly impugned order is set aside.
12. The appellant is also directed to submit all relevant documents to the adjudicating authority and the claims will be processed by the adjudicating authority as per the provisions and procedure as prescribed under CSGT Act, 2017 and CGST Rules as stated above.
13. Accordingly, the appeal is disposed off in above manner. X X X X Extracts X X X X X X X X Extracts X X X X
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