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Show Cause Notice should have been issued and at least speaking order should have been passed by giving proper opportunity of personal hearing to the appellant and detailing factors leading to rejection of refund claim. Such order is not sustainable in the eyes of law and accordingly set aside.

Principal of natural justice— In the instant case, The appellant has filed refund claims under Section 54 in respect of ITC accumulated on account of export of services with payment of Tax and also filed refund claim in respect of ITC accumulated on account of export of goods/services without payment of Tax. On examination of refund claim filed by the appellant, it was observed by the adjudicating authority that the refund claim has been received on portal but no documents has been received physically. Therefore, refund claim found inadmissible in terms of Para 7 of Circular No. 79/53/2018-GST dated 31.12.2018. Held that— the adjudicating authority while rejecting the refund claims of the appellant neither given any show cause notice in the FORM RFD-08 nor issued any deficiency memo in the FORM RFD-03 to the appellant and also not granted any opportunity of personal hearing. non-passing of speaking order indeed amount to denial of natural justice. Show Cause Notice should have been issued and at least speaking order should have been passed by giving proper opportunity of personal hearing to the appellant and detailing factors leading to rejection of refund claim. Such order is not sustainable in the eyes of law and accordingly set aside.
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