GST refund grievance sent for administrative consideration, with hearing and reasoned decision required within four weeks.

GST refund claims were not finally adjudicated in this order; the petitioner's grievance was remitted for administrative consideration by the respondent authorities. The authorities were directed to consider the representation within four weeks, after granting an opportunity of hearing, and to place the findings and conclusion on record. The order therefore focused on procedural consideration of the refund grievance rather than deciding the merits of the underlying claim.

---

---

Issues: Whether the petitioner's grievance regarding non-consideration of refund claims under the GST regime required adjudication on merits, or whether the matter should be sent for administrative consideration.

Outcome: The petitioner's representation was directed to be considered by the respondent authorities within four weeks after granting an opportunity of hearing, with the findings and conclusion to be placed on record; no final adjudication on the refund claim was undertaken in this order.

---