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2021 (12) TMI 419 - HC - GSTRefund of excess payment of IGST - Petitioner has failed to submit any reply with regard to the show cause notice - Interpretation of the term “subsequently held” as per Circular dated 25.09.2021 - Section 77 of CGST Act, 2017 and Section 19 of the IGST Act, 2017 - HELD THAT:- While referring to the aforesaid circular which is clarificatory in nature of the word “subsequently held”, it is contended by learned counsel for the Petitioner that since the said word referred to the aforesaid provisions of Section 77 of the CGST Act, 2017 read with Section 19 of IGST Act, 2017, has been interpreted by observing inter alia that the refund under the said sections is also available when the inter-State or intra-State supply made by a taxpayer, is subsequently found by taxpayer himself as intra-State and inter-State respectively, therefore, the matter may be remitted to the concerned appellate authority for the consideration of his claim/application made under sub-rule (1) of Rule 89 of the Rules, 2017 for refund of ₹ 12,69,255/- afresh in the interest of justice.
The order impugned is accordingly set aside and the matter is remitted back to the concerned appellate authority with a direction to decide the same afresh - petition allowed by way of remand.
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