2023 (4) TMI 1063

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.... Vidhi Partners. For the Respondent No. 1 : Mr. Vinay Sonpal, Special Counsel with Mr. Himanshu Takke, AGP. For the Respondent Nos. 2 to 5 : Ms. Sangeeta Yadav. For the Respondent No. 6 : Mr. Abhijeet Mangade. P.C.: Heard the learned Counsel for the parties. 2. In light of the stand taken by learned Counsel for Respondent No. 1, it is not necessary to set out the facts of the cas....

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....itioners, the order is passed in a breach of principles of natural justice. The grounds on which the breach of principles of natural justice are alleged are stated in the memo of Petition. The learned Special Counsel for Respondent No. 1 has drawn our attention to the policy document issued by the Central Board of Indirect Taxes and Customs on 27 December 2022 annexed to the reply. The learned Spe....

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....pinion that an opportunity needs to be given to the Petitioners for reconsideration of their claim for refund. 6. Needless to state that how the policy would apply to the Petitioners on facts and whether the Petitioners are entitled to refund or otherwise, will have to be decided by Respondent No. 1 on its own merits after giving adequate opportunity to the Petitioners as envisaged under the st....