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2022 (4) TMI 754 - HC - GSTRefund of unutilized input tax credit - zero-rated supplies - exports without payment of tax - absence of entry in ‘Annexure B’ stated as the sole reason for partial rejection of the refund in the impugned order - HELD THAT:- It appears that even though it was mentioned in the application for refund that it was an application pertaining to exports on payment of tax, the adjudicating authority appears to have adjudicated the application as if it was for refund of unutilized input tax credit pertaining to exports without payment of tax. This has created a situation whereby on one hand the refund has been partially rejected and on the other hand such partially rejected amount is not even being re-credited into the electronic credit ledger of the writ-applicant even though there is an order passed by the authority for re-credit of the rejected amount. It also appears from the documents on record that the order partially rejecting the refund was passed without issuing any show cause notice to the writ-applicant and is also a nonspeaking and cryptic order. The matter is remanded to the adjudicating authority for deciding afresh the refund application of the writ-applicant to the extent the refund has been rejected. The refund which has already been granted to the writ-applicant may not be disturbed - Application allowed by way of remand.
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