Refund of Export Service ITC Denied Without Hearing, Violating Rule 92(3); Order Set Aside for Reconsideration.

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....Refund of accumulated Input Tax Credit (ITC) on account of the export of services, rejected - Since it is an admitted position that no hearing was given to the Petitioner before the rejection of the refund application contrary to the proviso to Rule 92(3) of the Rules, the impugned order needs to be set aside on this ground as well. - Matter restored back - HC....