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    <title>2020 (12) TMI 787 - MADRAS HIGH COURT</title>
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    <description>The Court quashed the orders confirming the rejection of the petitioner&#039;s refund application under the CGST Rules, 2017, as the petitioner was not afforded a hearing as mandated by Rule 92(3). The matter was remanded to the second respondent for reconsideration, with directions to provide a fair hearing to the petitioner and make a final decision within twelve weeks. The Court disposed of the writ petition without costs.</description>
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      <description>The Court quashed the orders confirming the rejection of the petitioner&#039;s refund application under the CGST Rules, 2017, as the petitioner was not afforded a hearing as mandated by Rule 92(3). The matter was remanded to the second respondent for reconsideration, with directions to provide a fair hearing to the petitioner and make a final decision within twelve weeks. The Court disposed of the writ petition without costs.</description>
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