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    <title>Tax refund due for zero-rated exports to be recalculated as per CBIC circular, hearing opportunity given.</title>
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    <description>Petition remanded to respondent-Authorities to recalculate and process petitioner&#039;s refund application for IGST on zero-rated supply as per CBIC Circular No. 197/09/2023-GST, providing opportunity of hearing to petitioner within 12 weeks from HC order receipt. Petition disposed.</description>
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      <description>Petition remanded to respondent-Authorities to recalculate and process petitioner&#039;s refund application for IGST on zero-rated supply as per CBIC Circular No. 197/09/2023-GST, providing opportunity of hearing to petitioner within 12 weeks from HC order receipt. Petition disposed.</description>
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