JUDGMENT :

1. This order will dispose of bunch of writ petitions bearing OWP Nos. 2509 to 2513 of 2018 and 2202 to 2207 of 2019, as the common questions of law and facts are involved.

2. Facts have been taken from OWP No. 2509/2018.

3. The petitioner, a Public Limited Company, has filed the present petition challenging order dated 07.08.2018, passed by the Assistant Commissioner, CGST Division, Jammu whereby the claim of the petitioner for refund of the tax, in terms of Scheme of Budgetary Support (for short 'the Scheme') has been partially rejected. Refund of Rs. 43,84,140/- was claimed, however, claim to the extent of Rs. 25,36,705/- was rejected, though balance was allowed.

4. Learned counsel for the petitioner submitted that in terms of the Scheme under the Goods and Service Tax Regime, the petitioner applied for refund of the amount of tax deposited. As per the scheme, the petitioner had done the needful, however, vide order impugned, in an arbitrary manner the respondent No. 2 has partially rejected the claim of the petitioner without assigning any reason and also without affording any opportunity of hearing. It was submitted that in case the respondent No. 2 had granted opportun