Court Criticizes Refund Rejection Under GST Act Section 54; Orders Reconsideration Due to Insufficient Reasoning on Limitation Period.

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....Rejection of refund claim - excess payment made in terms of Section 54 of GST Act - Period of limitation - The impugned order is not at all a speaking order. No reasons have been assigned for rejecting the refund application of the petitioner. - Matter restored back - HC....