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    <title>2024 (4) TMI 1190 - DELHI HIGH COURT</title>
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    <description>HC allowed the petition challenging GST refund rejection under Section 54. The court set aside the impugned orders and remanded the matter for reconsideration, directing the authority to review the refund application with proper consideration of the petitioner&#039;s submissions. The decision follows the principles established in the lead matter addressing similar procedural concerns in GST refund proceedings.</description>
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      <description>HC allowed the petition challenging GST refund rejection under Section 54. The court set aside the impugned orders and remanded the matter for reconsideration, directing the authority to review the refund application with proper consideration of the petitioner&#039;s submissions. The decision follows the principles established in the lead matter addressing similar procedural concerns in GST refund proceedings.</description>
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