https://www.taxtmi.com/caselaws?id=421088 The Gujarat HC allowed the writ application by remanding the matter to the adjudicating authority. The court found that the authority incorrectly adjudicated a refund application for exports on payment of tax as if it were for exports without payment of tax. The partial rejection was based solely on absence of entry in Annexure B, creating a situation where rejected amounts weren't re-credited to the applicant's electronic credit ledger. The court noted the rejection order was passed without show cause notice and was non-speaking. The matter was remanded for fresh adjudication of the rejected portion while preserving already granted refunds. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421088 The Gujarat HC allowed the writ application by remanding the matter to the adjudicating authority. The court found that the authority incorrectly adjudicated a refund application for exports on payment of tax as if it were for exports without payment of tax. The partial rejection was based solely on absence of entry in Annexure B, creating a situation where rejected amounts weren't re-credited to the applicant's electronic credit ledger. The court noted the rejection order was passed without show cause notice and was non-speaking. The matter was remanded for fresh adjudication of the rejected portion while preserving already granted refunds. Case-Laws GST Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421088