Section 54 of the CGST Act, 2017 —Refund ––- The petitioner challenged the SCNs and the consequential orders passed by the competent authority refusing claim for refund of accumulated credit of compensation cess, on the ground of non-speaking orders. The court observed that the claim for refund has been declined by assigning reasons which may be cryptic on bare perusal but are sufficient to enable the assessee to know the exact cause for rejection of the claim for refund. The reasons assigned could have been more elaborate but that by itself cannot render the impugned orders vitiated. The reasons assigned are sufficient to save the orders from being sacrificed at the alter of natural justice (non-speaking order). Accordingly, this Court declines interference.

Held that:-The Hon’ble High Court relegated the petitioner to avail remedy of appeal u/s. 107 , which, if availed, within a period of 60 (sixty) days, then the same shall be considered and decided on its own merits without being dismissed on limitation alone.dismissed the petition.