9911796707
TMI Blog2024 (5) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... he files of the learned Original Authority for proper disposal. In case the claim is sought to be rejected partially or in full, notice may be given to the Appellant following the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter disposing of the refund claim. Considering the huge delay and hardship already faced by the Appellant, it is desirable that the jurisdictional Commissioner monitor the timely disposal of the matter in terms of departmental instructions and the directions given herein to the Original Authority, for which a copy of this order is being marked to him. Appeal allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for refund was not the correct disposal as per section 11B of the Act. He relied on the judgment of the Hon'ble High Court of Kerala in the case of Sudha Ramachandran Vs. UOI reported in 2011 (24) STR 175 (Ker.) wherein it has held that when an application for refund under sec. 11B is preferred, the authority concerned is bound to adjudicate and pass speaking order on such claim for refund and there is no provision for return of refund application. The matter cannot be held back by the Department for so many years on the mere suspicion that the goods are leviable to tax. 3.2 The learned AR Shri Harendra Pal Singh supported the findings in the impugned order. 4. Heard both sides. During the oral hearing before this Tribunal on 10/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 10 years in finalizing the matter is shocking. No seriousness has been shown in the matter by the Divisional Authorities even though they were aware of the matter being pursued by the Appellant before higher Appellate forums. This being so the refund claim is restored back to the files of the learned Original Authority for proper disposal. In case the claim is sought to be rejected partially or in full, notice may be given to the Appellant following the principles of natural justice and afford a reasonable and time bound opportunity to the appellant to state their case both orally and in writing if they so wish, before issuing a speaking order in the matter disposing of the refund claim. The appellant should also co-operate with the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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