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Since refund in similar facts and circumstances has been allowed for the period December 2017 to March 2018, this Court sets aside the impugned order and remands the matter to the respondent for fresh consideration/determination in accordance with law

Refund- Present writ petition has been filed challenging the order whereby the petitioner’s refund application of IGST for the period October to November 2017 has been rejected. the petitioner states that the impugned order has been passed in violation of principles of natural justice as no prior opportunity of hearing was given to the petitioner. He further states that the impugned order is a non-reasoned order, as it does not contain any reasons as to why the petitioner is not entitled for refund. Held that- Since refund in similar facts and circumstances has been allowed for the period December, 2017 to March, 2018, this Court sets aside the impugned order and remands the matter to the respondent No.3 for fresh consideration/determination in accordance with law within six weeks. All the rights and contentions of the parties are left open.