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    <title>2021 (12) TMI 228 - GUJARAT HIGH COURT</title>
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    <description>The Court disposed of the writ petition without deciding the merits of the refund sanction order or the reduction of interest. In view of an amendment to the valuation provisions of the CGST Act said to affect refund entitlement, the petitioner was permitted to file a fresh refund application. The authorities were directed to consider that application in accordance with law and with due regard to the statutory amendment. The petitioner must file the fresh application within two weeks of receiving the order, and the respondents must decide it within six weeks thereafter.</description>
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      <description>The Court disposed of the writ petition without deciding the merits of the refund sanction order or the reduction of interest. In view of an amendment to the valuation provisions of the CGST Act said to affect refund entitlement, the petitioner was permitted to file a fresh refund application. The authorities were directed to consider that application in accordance with law and with due regard to the statutory amendment. The petitioner must file the fresh application within two weeks of receiving the order, and the respondents must decide it within six weeks thereafter.</description>
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