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Passing of non speaking order is against the principle of natural justice. Adjudicating Authority should have passed the speaking order by granting proper opportunity of personal hearing and detailing the factor leading to rejection of refund claim, the case of rejection shall be reconsidered by the adjudicating authority

Refund— In the instant case, appellant has filed application under Section 54(3) of the CGST Act,2017 for refund of Rs. 11,23,797/- for the period from April-2018 to March-2019 on account of accumulation of ITC on Export of Goods and Service without payment of IGST. Out of which an amount of Rs. 1,30,632/-(CGST Rs. 65,316/- and SGST Rs. 65,316/-) has been rejected by the adjudicating authority. Held that— I find that in the instant case neither a show cause notice was issued nor opportunity of personal hearing was granted to the appellant before passing the order and also no reason for rejection was given. Passing of such non speaking order is against the principle of natural justice. Adjudicating Authority should have passed the speaking order by granting proper opportunity of personal hearing and detailing the factor leading to rejection of refund claim. I, therefore hold that the case of rejection shall be reconsidered by the adjudicating authority and a proper speaking order should be passed by following the principle of natural justice as provided under Rule 92(3) of CGST Rules, 2017.