Section 16 of the IGST Act, 2017 —Refund --- The petitioner exported its services under bond or letter of undertaking without payment of IGST and filed application for refund of unutlised ITC on 27.01.2021 for Rs. 2,84,04,175/-. The authority issued SCN on 16/18.03.2021 under Rule 92(3) in Form GST RFD-08 proposing the rejection of the refund application to the extent of Rs. 36,85,893/- The officer concerned proceeded on leave on personal grounds and therefore, the matter was assigned to another officer, who was required to give a fresh opportunity of personal hearing to the petitioner. On 11/13.05.2021, the newly appointed officer, without availing any opportunity of hearing passed an order rejecting the entire claim of refund amounting to Rs. 2,84,04,175/-. The Court observed that the principle of natural justice has not been followed on the ground that the rejection that can be made is for the amount for which the show cause notice is issued and surely not for any higher amount than specified in show cause notice. The authority concerned has travelled beyond the scope of show cause notice. Further the order has passed without availing a fresh opportunity to the petitioner.

Held that:- The Hon’ble High Court quashed and set aside the order and directed the respondent authority to avail an opportunity to the petitioner in relation to the SCN.