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    <description>The writ petition was disposed of with the petitioner granted liberty to contest the letters dated 10th November 2020, marking the resolution of the refund dispute in the context of alleged fraudulent Input Tax Credit (ITC) utilization. The petitioner sought refunds for exports under the IGST Act for July and August 2019, with issues arising due to discrepancies in the refund applications. The Assistant Commissioner scheduled a personal hearing under Section 54(11) of the CGST Act, 2017, to discuss the refund claims, ultimately leading to the petitioner withdrawing the writ petition.</description>
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