Thane GSTAT says Refund Rejection Without RFD-08 Violates Natural Justice

The Thane GSTAT remanded 39 refund disputes involving an EOU's accumulated ITC claims. It held that partial rejection of refund without issuing Form GST RFD-08 and granting a pre-decisional hearing violates the mandatory procedure under Rule 92(3). The appellate-stage opportunity could not cure this foundational defect. The refund claims were remanded for fresh consideration.