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    <title>2023 (2) TMI 943 - GUJARAT HIGH COURT</title>
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    <description>The court quashed the ex-parte order of the revisional authority due to a breach of the principle of natural justice and directed a fresh personal hearing. It emphasized that the authority hearing the matter should be the one deciding it. The court found the petitioner compliant with simultaneous availment of Notifications No. 29/2004-CE and 30/2004-CE, legality of accumulated CENVAT credit utilization, and validity of rebate claims on exported goods. It ruled in favor of the petitioner, allowing the rebate claims and providing interest for the delayed sanction period.</description>
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