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TMI Blog2024 (10) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2017 - violation of principles of natural justice - HELD THAT:- The Respondents have filed an affidavit that a hearing was given to the representative of the Petitioner. However, the same has not been made good. In any event, Rule 92 (3) contemplates issue of a notice to the applicant to show cause as to why refund should not be ordered and upon considering the reply of the applicant, an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Suchita Pawar. For the Respondent-State : Ms. P. H. Kantharia, G. P. a/w Ms. Jyoti Chavan, Addl. G. P.. For the Dy. Commissioner of GST Present : Ms. Sulbha Sanas Bhilare,. PC:- 1. Heard learned counsel for the parties. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. The Petitioner applied for refund to the Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form GST RFD-09 within a period of fifteen days of the receipt of such notice and after considering the reply, make an order in Form GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provision of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the matter afresh as expeditiously as possible. 7. Ms. Chavan, learned Additional Government Pleader for Respondent pointed out that the Petitioner has filed undertakings not to press for refund of all the export periods except July-2022, August- 2022, September-2022 and regarding the inverted duty structure, for the periods from July-2022 to September-2022. 8. The learned counsel for the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey deny the refund, we restore the matter before the concerned Respondent for disposal of the refund application in accordance with law and by complying with the requirements Rule 92 (3) of the CGST Rules, 2017. We clarify that all contentions of all the parties regards the refund, including the contentions based on the filing of undertakings are explicitly kept upon. 11. The Rule is made absolute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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