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    <title>2023 (2) TMI 984 - GUJARAT HIGH COURT</title>
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    <description>HC ruled in favor of petitioner, quashing the appellate order challenging GST refund. The court directed the Appellate Authority to reconsider the refund application, allowing the petitioner to submit additional documentation. The decision emphasized procedural fairness and comprehensive evaluation of export refund claims under GST rules, remanding the matter for fresh adjudication without prior bias.</description>
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      <description>HC ruled in favor of petitioner, quashing the appellate order challenging GST refund. The court directed the Appellate Authority to reconsider the refund application, allowing the petitioner to submit additional documentation. The decision emphasized procedural fairness and comprehensive evaluation of export refund claims under GST rules, remanding the matter for fresh adjudication without prior bias.</description>
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