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    <title>2024 (9) TMI 598 - DELHI HIGH COURT</title>
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    <description>The HC set aside the Order-in-Original that rejected part of the refund, mandating reconsideration within eight weeks. It upheld the petitioner&#039;s claim that export proceeds were fully realized in INR. The Order-in-Appeal was also annulled, and the case was remitted for further review. The Competent Authority was instructed to consider Section 56 of the CGST Act, 2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=758354</link>
      <description>The HC set aside the Order-in-Original that rejected part of the refund, mandating reconsideration within eight weeks. It upheld the petitioner&#039;s claim that export proceeds were fully realized in INR. The Order-in-Appeal was also annulled, and the case was remitted for further review. The Competent Authority was instructed to consider Section 56 of the CGST Act, 2017.</description>
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