https://www.taxtmi.com/caselaws?id=253065 The court found in favor of the petitioner, a 100% Export Oriented Unit, in their claim for refund under Policy Circular No.16 (RE-2012/2009-14). The court emphasized the violation of natural justice principles in rejecting the refund applications based on cryptic communications and the need for a personal hearing and detailed order. It directed the authorities to provide a fair opportunity for the petitioner to present contentions, highlighting the insufficiency of relying solely on the policy circular for rejection. The court ordered a new comprehensive speaking order within 8 weeks, stressing the importance of due process in refund application adjudication. en-us Tue, 23 Sep 2014 00:00:00 +0530 Thu, 13 Nov 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253065 The court found in favor of the petitioner, a 100% Export Oriented Unit, in their claim for refund under Policy Circular No.16 (RE-2012/2009-14). The court emphasized the violation of natural justice principles in rejecting the refund applications based on cryptic communications and the need for a personal hearing and detailed order. It directed the authorities to provide a fair opportunity for the petitioner to present contentions, highlighting the insufficiency of relying solely on the policy circular for rejection. The court ordered a new comprehensive speaking order within 8 weeks, stressing the importance of due process in refund application adjudication. Case-Laws Customs Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253065