Non-application of mind in refund rejection led to remand for fresh consideration and hearing.

Refund rejection was set aside where the authority proceeded on the assumption that supporting documents had not been filed, although the record showed the taxpayer had responded to emails and notice with particulars and documents. The order was found to have ignored the materials placed before the authority and therefore reflected non-application of mind. The matter was remitted for fresh consideration in accordance with law after granting a reasonable opportunity of hearing.

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Issues: Whether the rejection of the refund claim suffered from non-application of mind in proceeding on the basis that the petitioner had not furnished the required documents.

Analysis: The refund proceedings proceeded on the premise that the petitioner had not filed the details and supporting documents sought by the authority, although the record showed that the petitioner had responded to the emails and notice by furnishing particulars and documents. In these circumstances, the objection that the impugned order ignored the materials placed before the authority was accepted. The respondents also stated that they would pass orders afresh.

Conclusion: The impugned order was set aside and the matter was left open for fresh consideration in accordance with law after affording a reasonable opportunity of hearing.

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