Refund Denied Without Hearing Violates Rule 92(3) of CGST Rules 2017; Hearing Opportunity Required Before Rejection.

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....Rejection of refund claim - opportunity of hearing not provided - As per Rule 92 (3) of CGST Rules, 2017, the provision is very clear that any application for refund shall not be rejected without giving the applicant an opportunity of being heard. The rule is mandatory and the department is bound to give opportunity of hearing to the petitioner before passing impugned order - HC....