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<h1>Supreme Court Directs Fresh Review of Refund Application, Emphasizing Fair Legal Assessment and Procedural Compliance</h1> <h3>ASSISTANT COMMISSIONER OF CGST AND CENTRAL EXCISE DIVISION X & ANR. Versus SAIHER SUPPLY CHAIN CONSULTING PVT LTD</h3> The SC dismissed the SLP and directed reconsideration of the third refund application on its merits, ensuring fair legal evaluation of the pending matter ... Refund claim - exclusion of certain period due to COVID pendamic between the said period 15th March 2020 and 2nd October 2021 - Constitutional validity of Rule 90(3) of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- Let the third refund application submitted by the respondent be considered in accordance with law and on its own merits. SLP dismissed. The Supreme Court dismissed the Special Leave Petition and ordered the consideration of the respondent's third refund application in accordance with the law and on its own merits. The pending application was disposed of accordingly.