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TMI Blog2020 (12) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... r.R.Aravindan Senior Panel counsel ORDER This writ petition has been filed challenging the Order in Appeal, dated 20.08.2020 passed by the first respondent, confirming the order, dated 27.03.2019 passed by the second respondent, rejecting the petitioner's application for refund under the Central Goods and Services Tax Rules, 2017. 2. Heard Mr.Derrick Sam, learned counsel representing Mr.Har ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order dated 20.08.2020 passed by the first respondent in the appeal and would point out that even though the Appellate Authority has confirmed that no hearing was granted to the petitioner by the second respondent, has failed to remand the matter back to the second respondent for fresh consideration. But, instead has confirmed the findings of the second respondent which according to him is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioning the amount of refund in whole or part, or rejecting the said fund claim and the said order shall be made available to the applicant electronically and the provisions of Sub- Rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard." 6. As seen from the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structions as provided under the Board's Circular dated 15.03.2018 discussed as above resulting in rejection of their refund claim by the RSA. Thus, the appellant miserably failed in their appeal. Accordingly, I pass the following order: ORDER Appeal No.02/2019-TRY(GST) filed by M/s. World Home Textiles INC, Karur is rejected and the Rejection Order No.70/KAR/2019-20 dated 10.05.2019 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2020 passed by the first respondent are hereby quashed and the matters are remanded back to the second respondent for fresh consideration and the second respondent shall pass final orders on the refund application dated 27.03.2019 submitted by the petitioner on merits and in accordance with law after affording a fair hearing to the petitioner including granting them the right of personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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