Court Sets Aside Previous Orders on IGST Refund, Remands Case for Reconsideration by Adjudicating Authority.

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....Refund of IGST - Duty drawback - Since interpretation under GST/IGST is involved, the orders are set aside and the matter is remanded back to the file of the Adjudicating Authority for fresh disposal in accordance with the law as declared/interpreted by courts - AT....