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    <title>2023 (8) TMI 1217 - CALCUTTA HIGH COURT</title>
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    <description>HC allowed appellant&#039;s appeal challenging refund application rejection under IGST Act. The court remanded the matter back to first respondent, directing a comprehensive reconsideration of the case, including personal hearing, and mandating a fresh order within three months. The decision focused on procedural fairness and comprehensive review of legal and factual aspects without examining substantive merits.</description>
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      <description>HC allowed appellant&#039;s appeal challenging refund application rejection under IGST Act. The court remanded the matter back to first respondent, directing a comprehensive reconsideration of the case, including personal hearing, and mandating a fresh order within three months. The decision focused on procedural fairness and comprehensive review of legal and factual aspects without examining substantive merits.</description>
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