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It would be appropriate to remand back the matter to the Adjudicating Authority for providing the proper opportunity of being heard to the appellant and pass the reason/speaking order.

Section 54 of the CGST Act — Refund — The appellant filed refund claim refund claims under Section 54 of the Act, 2017 under the category of 'Any Other' in respect of duty paid on the supply of goods to SEZ units. The adjudicating authority vide impugned Orders-in-Original has rejected the refund claims on the ground that the provisions of Section 54(1) of the Act, 2017 only allows the refund claims of any amount paid on account of tax, interest, penalty etc., The taxpayer has filed the GSTR-3B monthly return physically, the GST liabilities paid/deposited/credited by the taxpayer remain lying in the Electronic Cash Ledger or Electronic Credit Ledger and are not credited in Govt. Account, which did not result into discharge of tax liabilities. The appellant being aggrieved filed appeal on the ground that he was not heard. The authority observed that the said impugned orders were passed without being heard to him. Held that:- The Hon’ble authority remanded back the matter to the Adjudicating Authority for providing the proper opportunity of being heard to the appellant and pass the reason/speaking order.
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