2019 (6) TMI 754

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent : Mr.Pramodkumar Chopda Senior Standing Counsel for CBIC ORDER Mr.Hari Radhakrishnan, learned counsel on record for writ petitioner is before this Court. Mr.Pramodkumar Chopda, learned Senior Standing counsel accepts notice on behalf of both the respondents. To be noted, both the respondents are official respondents. 2. This writ petition is listed in the motion list unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the order, which this Court proposes to pass now, this Court does not express any opinion on this plea of the writ petitioner. 5. A perusal of the impugned order made by the first respondent reveals that it is cryptic and it is made up of two sentences. However, what is of greater importance is vide the impugned order, the first respondent has rejected the refund plea of the writ petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s, the writ petitioner sought for personal hearing by answering in the affirmative to the query (vide column 12 in the prescribed form) as to whether personal hearing is required. 7. Notwithstanding the aforesaid position, there is no mention about the personal hearing in the impugned order. There is nothing before this Court to demonstrate that an opportunity of personal hearing was afforded t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... after affording an opportunity of personal hearing to the writ petitioner. c) After affording an opportunity of personal hearing to the writ petitioner, the aforesaid refund application of the writ petitioner dated 02.05.2017 shall be disposed of in a manner known to law. d) Aforesaid exercise of processing the refund application and disposing of the same in accordance with law ....