https://www.taxtmi.com/forum/issue?id=117175 A refund rejection based on non-response to an SCN does not dispose of a refund claim without affording the statutory personal hearing under Section 75(5) of the CGST Act, creating a natural justice ground of appeal. On re-application or appeal the appellant should state the rejected amount, specify the correct refundable amount in brackets, and explain the calculation mistake in the brief facts and grounds so the appellate authority can consider both the procedural denial and the substantive correction. en-us Tue, 20 Apr 2021 20:23:29 +0530 Thu, 23 Jan 2025 15:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117175 A refund rejection based on non-response to an SCN does not dispose of a refund claim without affording the statutory personal hearing under Section 75(5) of the CGST Act, creating a natural justice ground of appeal. On re-application or appeal the appellant should state the rejected amount, specify the correct refundable amount in brackets, and explain the calculation mistake in the brief facts and grounds so the appellate authority can consider both the procedural denial and the substantive correction. Discussion-Forum GST Tue, 20 Apr 2021 20:23:29 +0530 https://www.taxtmi.com/forum/issue?id=117175