Court Orders Refund Review for Exporter Lacking Letter of Undertaking u/s 54 of CGST Act.

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....Refund of CGST - Section 54 of CGST Act - Export of Goods - they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas purchases (exports) - respondent directed to consider, process and make orders in the refund application - HC....