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    <title>2020 (2) TMI 958 - KERALA HIGH COURT</title>
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    <description>The Kerala High Court directed the competent customs authority to process the petitioner&#039;s IGST refund claim in accordance with the existing office interface procedure in ICES, as the authorities stated that later amendments in the GST returns could be handled through that mechanism. It also required the authority to decide the claim after giving the petitioner a reasonable opportunity of being heard and to complete the consequential steps within four weeks of production of a certified copy of the judgment. The decision emphasises adherence to the prescribed refund-processing procedure and timely administrative action on the claim.</description>
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      <description>The Kerala High Court directed the competent customs authority to process the petitioner&#039;s IGST refund claim in accordance with the existing office interface procedure in ICES, as the authorities stated that later amendments in the GST returns could be handled through that mechanism. It also required the authority to decide the claim after giving the petitioner a reasonable opportunity of being heard and to complete the consequential steps within four weeks of production of a certified copy of the judgment. The decision emphasises adherence to the prescribed refund-processing procedure and timely administrative action on the claim.</description>
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