Court Restores IGST Refund Case Due to Ex-Parte Order Issued Without Proper Hearing Opportunity; Procedural Rules Overlooked.

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....Refund of IGST - exparte order - opportunity of a hearing not provided - the respondent No.3 needs to follow the procedure which has been set out in the rules - it is found that such a procedure was not followed in the present case by respondent No.3 passing the ex-parte order. - Matter restored back - HC....