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The petitioner seeks for refund of integrated tax paid already based on certain reasons and grounds, as set out in their application for refund.

Shanti Prime Publication Pvt. Ltd. Refund — The petitioner is aggrieved against the order of rejecting claim of refund. The petitioner seeks for refund of integrated tax paid already. The impugned order of rejecting the claim of refund was passed without providing an opportunity of personal hearing to the petitioner. The respondent passed the impugned order not only by ignoring the reply submitted by the petitioner in response to the deficiency memo and also in violation of the principles of natural justice. Writ petition is allowed setting aside the impugned order and consequently, the matter is remitted back to the respondent for passing a fresh order on merits and in accordance with law, after considering the petitioner's reply and also by affording an opportunity of personal hearing to the petitioner. — Gayathri Cashews Vs. Assistant Commissioner of GST And Central Excise, Cuddalore [2018] 4 TAXLOK.COM 120 (Madras)