2.The petitioner is a Public Sector Undertaking incorporated under the provisions of the Companies Act, 1956 and engaged in manufacturing of boilers, steam generators, parts of water tube boilers, valves, parts of valves, pressure vessels and heat exchangers, parts of pressure vessels and heat exchangers, falling under the respective tariff of the first schedule to the Central Excise Tariff Act, 2005 and is taking input tax credit of Educational Cess and Secondary & Higher Education Cess and Krishi Kalyan Cess on the goods used as inputs and utilizing the same input tax credit for clearance of the final products. As the petitioner could not carry forward the amount paid under the said cesses, on 30.12.2017 he had filed petitions in Letter Ref.PPPU/ACC/Excise/2017/16 and Letter Ref.PPPU/ACC/Excise/2017/17 claiming refund of the amount. After receipt of the said petitions, on 25.05.2018 the respondent issued Show Cause Notices requiring the petitioner to produce documents and to appear before him on 04.06.2018. The said notices reached the petitioner only on 04.06.2018 ie., the date on which the hearing was scheduled. Therefore, the petitioner has sent letters, dated 05.06.2018, requesting the respondent to grant fifteen days time to appear before him along with the documents. But, without considering the said request and without providing sufficient opportunity for personal hearing, the respondent has passed the impugned orders, dated 14.06.2018 rejecting the refund claim of the petitioner. As there is a violation of principles of natural justice, the petitioner has filed these petitions challenging the said impugned orders.
