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    <title>2023 (3) TMI 1371 - GUJARAT HIGH COURT</title>
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    <description>The HC examined a challenge to Rule 96(10) of CGST Rules, 2017, concerning tax refunds for exported goods. The court granted interim relief by directing respondents to refrain from coercive recovery against the petitioner and deferred further proceedings. The case involves constitutional and statutory interpretation of tax regulations, with potential implications for integrated tax claims and export-related tax procedures.</description>
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      <description>The HC examined a challenge to Rule 96(10) of CGST Rules, 2017, concerning tax refunds for exported goods. The court granted interim relief by directing respondents to refrain from coercive recovery against the petitioner and deferred further proceedings. The case involves constitutional and statutory interpretation of tax regulations, with potential implications for integrated tax claims and export-related tax procedures.</description>
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