Refund — Against rejection of the refund claim, the petitioner preferred the writ petition. Since, the rejection order is unreasoned and has been passed without hearing the Petitioner, same is set aside. Directions issued to the authority to pass reasoned order on the application of the petition after providing him opportunity of hearing. — HCL Infostystems Ltd. Vs. Union of India and Ors. [2019] 16 TAXLOK.COM 031 (Delhi)