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2022 (1) TMI 1167 - HC - GSTRefund claim - rejection of refund in view of Rule 92(3) of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- A Perusal of the impugned Order indicates that the Respondent No.3 has rejected the application for refund without recording any reasons, though the same is mandatory under Rule 92(3) of the Central Goods and Services Tax Rules, 2017. The Order passed by the Respondent No.3 is in breach of the said provisions and deserves to be granted and set aside. Impugned Order passed by the Respondent No.3 is quashed and set-aside - Application for refund made by the Petitioner for the period July 2017 to March 2018 for the sum of ₹ 4,33,03,066/- is restored to file before the Respondent No.3 - Application allowed.
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