2024-VIL-1728-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Refund of Input Tax Credit – Rejection of refund claims without issuing a show cause notice or providing an opportunity to appellant to submit its contentions - Whether the denial of Input Tax Credit on the grounds of ineligible services, improper documents, non-production of documents, and disallowance of re-credit of Cenvat by the original authority is valid - HELD - The Original authority had passed the orders in gross violation of principles of natural justice as no SCN was issued to the appellant, nor was an opportunity provided to submit its contentions on merits and judicial precedents - if the refund claim is found to be prima facie deficient, the authority is required to bring it to the notice of the applicant to make good the deficiency and only if the claim is still liable for rejection after such examination, a notice should be served on the applicant stating the grounds for rejection – Further, the findings of the appellate authority to be erroneous as it had not given any reasons for considering the documents produced by the appellant as invalid - the factual verification of the documents and evidence submitted along with the claim has to be done by the adjudicating authority before recording a finding, and only thereafter the stage of applying judicial precedents would arise – the impugned order is set aside and matter remanded to the adjudicating authority to re-consider the issue afresh after following the principles of natural justice bearing - appeals stand allowed by way of remand
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