Pending refund representations must be decided on merits after hearing the claimant before further remedies are pursued.

A pending refund representation must be considered by the competent authority on merits after granting the claimant an opportunity of hearing. The court declined to examine the refund claim itself because the representation had not yet been disposed of, and instead directed the second respondent to take up the request, consider it in accordance with law, and pass a reasoned order after hearing the petitioner. The operative principle is that an undecided refund request cannot be left unattended and must be adjudicated before further remedies are pursued.

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Issues: Whether the pending representation seeking refund was required to be decided by the second respondent on merits after affording an opportunity of hearing.

Analysis: The claim for refund had been made by a written representation and the Court noted that the representation had not yet been disposed of. In that situation, the Court declined to express any view on the merits of the refund claim and directed the competent authority to take up the request, consider it in accordance with law, and pass an order after giving the petitioner an opportunity of hearing.

Conclusion: The second respondent was directed to decide the representation on merits after hearing the petitioner.

Ratio Decidendi: A pending refund representation must be decided by the competent authority on merits and after affording a hearing before the claimant is required to pursue further remedies.

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