Refund — The rejection order has been passed without hearing the Petitioner and without recording any reasons for the rejection, that too in the face of the refund sanctioned by the respondent. Directions issued to the respondent Nos. 4 and 5 to remain present in court with instructions for a time-bound refund of the Petitioner’s claimed amount, in case, the said rejection is not justified. — HCL Infostystems Ltd. Vs. Union of India And Ors. [2019] 15 TAXLOK.COM 079 (Delhi)