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This Court is of the considered view that it would be appropriate to set aside the rejection order of refund, the proceedings is restored to the third respondent for adjudication

Show Cause Notice—Reply – The petitioner challenged the order dated 19.03.2020 and for other consequential reliefs. The petitioner was served with SCN dated 2.3.2020 for PH on 17.03.2020. He responded to such notice on 16.03.2020 requesting for additional fifteen days time to file a detailed reply and also for PH on the ground that he had handed over all the papers to its legal consultants and they were in the process of drafting a suitable reply by detailing all the relevant facts. The SCN issued on the ground that the second refund application cannot be filed in view of the fact that a similar application filed in the month of September 2018 has been sanctioned by order dated 19.08.2019. Held that:- The Hon’ble High Court allowed the petition in part and quashed the orders dated 19.03.2020.