Refund application cannot be rejected without providing opportunity of personal hearing to assessee

Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise (Madras High Court)

The Hon’ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in [W.P.No.1863 of 2023 and W.M.P.No.1965 of 2023 dated February 01, 2023] quashed the Order passed by the Revenue Department rejecting the refund application of the assessee, on the grounds that, no opportunity of personal hearing was provided, which

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