2015 (10) TMI 785

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..... Mr Pradeep S Jetly with Mr Jitendra B Mishra ORDER P.C. 1. Rule. By consent of parties, rule is made returnable forthwith and heard finally. 2. By this Petition under Article 226 of the Constitution of India, the Petitioners have challenged two orders, both dated 31st July, 2015 (Annexures A1 and A2 to the Petition), under which the Refund Applications of the Petitioners were rejected by th .....

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..... efore any adverse order is passed in relation to their refund claim, and they reserve their right to make submissions thereafter. Mr Paranjape submitted that despite this, the impugned orders were passed on the merits of the Refund Applications and without giving the Petitioners any prior hearing. 4. Mr Jetly, learned counsel appearing on behalf of the Respondents, could not dispute that a prior .....

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..... ations and all contentions raised in that regard by both parties are kept open. While deciding the matter afresh, the Competent Authority shall not be influenced by any of the earlier conclusions as recorded in the impugned orders, each of which are quashed and set aside. Rule is made absolute in the aforesaid terms and with the above directions. However, we leave the parties to bear their own cos .....

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