Per: Shri P. Dinesha

All these Appeals involve a common issue and therefore they are taken up together for common disposal. Facts involved in all these Appeals are also identical and therefore, as a lead case, the facts as discussed in the case of M/s.Renault Nissan Technology Business Center (I) P. Ltd. (Appeal No.ST/40118/2014) is considered.

2. Before delving into considering the factual background, we find that the Adjudicating Authority viz. Deputy Commissioner did not issue any SCN in response to the Appellant’s refund claim filed on 22.01.2010; a letter dated 17.08.2010 was issued seeking clarifications regarding the refund claim made in response to which, the Appellant filed details vide its letter duly acknowledged by the office of the Deputy Commissioner on 17.09.2010 – both these letters form part of the Appeal record filed before us. A perusal of the above reply inter alia mentions about the Appellant’s request for granting a personal hearing but that has been very conveniently misunderstood by the Commissioner (Appeals) at para 7 of his order, wherein he has tried to defend the non-issuance of the statutory notice. It is well settled that a SCN is the foundation wherein