9911796707
TMI Blog2022 (3) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... rne by the authorities below that interest on such delayed refund is paid out of public money and therefore the refund claims have to be processed in proper manner after perusing the documents produced by the claimants. In the present case, though the refund claim is received on 16.06.2009, the adjudicating authority has passed the order only on 21.06.2012. The adjudicating authority ought to have conducted one more personal hearing so as to make sure whether the appellants have furnished necessary documents before rejecting the appeal on such technical grounds. The matter is remanded to the adjudicating authority who is directed to process the refund claim on the basis of documents produced by the appellant. The appellant shall be given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority that the claimant has not produced the Chartered Accountant certificate to rule out unjust enrichment. He adverted to page 21 of the appeal paper book and argued that vide letter dated 14.05.2010 the appellant has submitted the Chartered Accountant certificate as well as all other documents. This letter bears the endorsement of the department evidencing that the letter along with the documents have been received by the department on 18.05.2010. In spite of this, the adjudicating authority has rejected the refund claim stating that the appellant has not submitted necessary documents. The adjudicating authority did not provide an opportunity of personal hearing, in case, if the authority was of the opinion that the appellant has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority ought to have conducted one more personal hearing so as to make sure whether the appellants have furnished necessary documents before rejecting the appeal on such technical grounds. Besides the liability to pay interest, both sides incur litigation expenses also, of which the expense of the department is borne from the public exchequer. These type of unnecessary litigations have to be avoided. 6. In the result, the matter is remanded to the adjudicating authority who is directed to process the refund claim on the basis of documents produced by the appellant. The appellant shall be given an opportunity of personal hearing and also for furnishing any documents, if necessary. The impugned order is set aside. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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