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    <description>The court found in favor of the petitioner, emphasizing the violation of natural justice principles in the refund rejection order. Despite the availability of an alternative remedy for appeal, the court allowed the writ petition under Article 226 due to the breach of fundamental rights. The impugned order was quashed, and the case was remanded for a fresh decision, directing respondent No.1 to provide the petitioner with a proper opportunity to be heard in accordance with the law.</description>
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      <description>The court found in favor of the petitioner, emphasizing the violation of natural justice principles in the refund rejection order. Despite the availability of an alternative remedy for appeal, the court allowed the writ petition under Article 226 due to the breach of fundamental rights. The impugned order was quashed, and the case was remanded for a fresh decision, directing respondent No.1 to provide the petitioner with a proper opportunity to be heard in accordance with the law.</description>
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