https://www.taxtmi.com/caselaws?id=389102 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. en-us Mon, 25 Nov 2019 00:00:00 +0530 Sat, 30 Nov 2019 12:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389102 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. Case-Laws Customs Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389102