Non-speaking refund rejection and fresh grounds in corrigendum led to quashing and de novo reconsideration after hearing.

A refund rejection that fails to address the assessee's principal submission and contains no specific finding is a non-speaking order lacking application of mind. A corrigendum cannot introduce a fresh basis, such as exemption, when that point was not part of the original show cause notice, and later notices issued on earlier periods must also reflect proper consideration of the assessee's replies. The impugned order and corrigendum were quashed, and the matter was remanded for de novo adjudication after hearing the assessee, leaving the substantive contentions open.

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Issues: Whether the rejection of the refund claim and the subsequent corrigendum and show cause notices were liable to be quashed for want of a reasoned decision and whether the matter required remand for de novo consideration after hearing the petitioner.

Analysis: The impugned refund rejection did not record a specific finding dealing with the petitioner's principal contention that it was not acting as an agent of the overseas entity and that the refund claim was maintainable. The order was found to be non-speaking and lacking in application of mind. The corrigendum introduced a fresh basis relating to exemption without that point having been part of the original show cause notice, and the later notices for earlier years were also issued without properly considering the petitioner's submissions. In these circumstances, a fresh decision after hearing the petitioner was required.

Conclusion: The impugned order and corrigendum were quashed and set aside, and the matter was remanded to the authority for de novo adjudication with an opportunity of hearing to the petitioner.

Final Conclusion: The refund dispute and the related earlier-period notices were sent back for fresh determination, leaving the parties' substantive contentions open.

Ratio Decidendi: A refund rejection that does not address the assessee's material submissions and is unsupported by specific findings is a non-speaking order liable to be set aside, and the matter must be reconsidered afresh after giving the assessee a hearing.

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